Paint Corporation acquired 80 percent of the stock of Stain Company by Issuing shares of Its common stock with a fair value of $198,400. At that time, the fair value of the noncontroling interest was estimated to be $49,600, and the fair values of Stain's Identifiable assets and liabilities were $319,000 and $104,000, respectively. Stain's assets and liabilities had book values of $223,000 and $104,000, respectively. Required: Compute the following amounts to be reported immediately after the combination