Palm Corporation and Staple Company have announced terms of an exchange agreement under which Palm will issue 8,400 shares of its $11 par value common stock to acquire all of Staple Company's assets. Palm shares currently are trading at $57, and Staple $6 par value shares are trading at $19 each. Historical cost and fair value balance sheet data on January 1, 20x2, are as follows: Palm Corporation Staple Company Fair Book Value Fair value Book Value Value Balance Sheet Item Assets Cash & Receivables Land Buildings & Equipment (net) Total Assets Equities Common Stock Additional Paid-In Capital Retained Earnings Total Equities $155,000 118,000 316,000 $589,000 $155,000 185,000 417.000 $757.000 $ 58,000 62,000 175,000 $295,000 $ 58,000 82,000 213,000 $353,000 $194,000 18,000 377,000 $589,000 $ 93,000 8,200 193,800 $295,000 Required: What amount will be reported immediately following the business combination for each of the following items in the combined company's balance sheet? Amounts a. Common Stock b. Cash and Receivables c. Land d. Buildings and Equipment (net) e. Goodwill Additional paid in Capital 9. Retained Earnings