Paint Corporation acquired 75 percent of the stock of Stain Company by issuing shares of its common stock with a fair value of $178,500. At that time, the fair value of the noncontrolling interest was estimated to be $59,500, and the fair values of Stains identifiable assets and liabilities were $313,000 and $95,000, respectively. Stains assets and liabilities had book values of $216,000 and $95,000, respectively. Required: Compute the following amounts to be reported immediately after the combination.