Paccu Corporation acquired 100 percent of Sallee Company's common stock on January 1, 20X7. Balance sheet data for the two companies immediately following the acquisition follow:

	Paccu	Sallee
Cash	$50,000	$30,000
Accounts Receivable	60,000	35,000
Inventory	130,000	45,000
Land	75,000	60,000
Buildings and Equipment	310,000	170,000
Less: Accumulated Depreciation	(130,000)	(30,000)
Investment in Sallee Company Stock	250,000
Total Assets	$745,000	$310,000
Accounts Payable	$40,000	$35,000
Taxes Payable	30,000	12,000
Bonds Payable	250,000	50,000
Common Stock	75,000	75,000
Retained Earnings	350,000	138,000
Total Liabilities and Stockholders Equity	$745,000	$310,000

At the date of the business combination, the book values of Sallee's assets and liabilities approximated fair value except for inventory, which had a fair value of $55,000, and land, which had a fair value of $65,000. The fair value of land for Paccu Corporation was estimated at $90,000 immediately prior to the acquisition.

34.

Required information

Based on the preceding information, what amount of total stockholders' equity will be reported in the consolidated balance sheet prepared immediately after the business combination?

$213,000

$350,000

$425,000

$638,000