P Co$.$ issued $5,000$ shares of its common stock, valued at $$200,000,$ to the former shareholders of S Company two years after S Company was acquired in an all$-$stock transaction. The additional shares were issued because P Company agreed to issue additional shares of common stock if the average post combination earnings over the next two years exceeded $$500,000.$ P Company will treat the issuance of the additional shares as a $($decrease in$)$:

consolidated retained earnings.

consolidated goodwill.

consolidated paid$-$in capital.

non$-$current liabilities of S Company assumed by P Company.