Popper Co. acquired 80% of the common stock of Cocker Co, on January 1, 2019, when Cocker had the following stockholders equity accounts Common stock - 40,000 shares outstanding Additional paid in capital Retained earnings Total stockholders' equity 140,000 105,000 476,000 $ 721,000 To acquire this interest in Cocker, Popper paid a total of $682,000 with any excess acquisition date fair value over book value being allocated to goodwill, which has been measured for impairment annually and has not been determined to be Impaired as of January 1, 2022 Popper did not pay any premium when it acquired its original interest in Cocker. On January 1, 2022, Cocker reported a net book value of $1113,000 before the following transactions were conducted. Popper uses the equity method to account for its investment in Cocker, thereby reflecting the change in book value of Cocker, On January 1, 2022, Cocker issued 10,000 additional shares of common stock for $21 per share. Popper did not acquire any of this newly issued stock. How would this transaction affect the additional paid-in capital of the parent company? Decrease it by $45.060. Decrease it by $64720. Decrease it by $23,240. $0. Decrease it by $68,250. Popper Co. acquired 80% of the common stock of Cocker Co. on January 1, 2019, when Cocker had the following stockholders' equity accounts $ 140,000 Common stock 40,000 shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity 105,000 476,000 $ 721,000 To acquire this interest in Cocker, Popper paid a total of $682,000 with any excess acquisition date fair value over book value being allocated to goodwill, which has been measured for impairment annually and has not been determined to be impaired as of January 1, 2022 Popper did not pay any premium when it acquired its original interest in Cocker. On January 1, 2022. Cocker reported a net book value of $1,113,000 before the following transactions were conducted. Popper uses the equity method to account for its Investment in Cocker, thereby reflecting the change in book value of Cocker. On January 1, 2022. Cocker issued 10,000 additional shares of common stock for $21 per share. Popper did not acquire any of this newly issued stock. How would this transaction affect the additional pald-in capital of the parent company