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Peak issues 7 3 , 0 0 0 new shares of its common stock valued at $ 3 per share for all of the outstanding

Peak issues 73,000 new shares of its common stock valued at $3 per share for all of the outstanding stock of Scene. Peak also incurred attorney costs of $12,000 related to the combination. Prior to these transactions, Peak, Incorporated, and Scene Corporation had the following stockholders equity figures:
Items Peak Scene
Common stock ($1 par value) $ 249,000 $ 38,000
Additional paid-in capital 124,50016,500
Retained earnings 303,000184,500
Immediately following the business combination, what totals would appear on a consolidated balance sheet for Additional Paid-In Capital and Retained Earnings, respectively?

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