PR Company pays $10,000 in cash and issues no-par stock with a fair value of $40,000 to acquire all of SX Corporation's net assets. SX's balance sheet at the date of acquisition is as follows: Current assets Property, plant & equipment, net Identifiable intangible assets Total assets Current liabilities Long-term debt Capital stock Retained earnings Accumulated other comprehensive income Treasury stock Total liabilities & equity SX Corporation Book value Fair value $2,000 $4,200 10,000 6,000 4,000 14,000 $16,000 $1,600 $2,000 12,000 11,600 5,000 8,000 (1,000) (9,600) $16,000 PR's consultants find these items that are not reported on SX's balance sheet: Fair value Potential contracts with new customers $ 8.000 Advanced production technology 4,000 Future cost savings 2,000 Customer lists 1,000 Outside consultants are paid $200 in cash, and registration fees to issue PR's new stock are $400. The question below relates to the entry or entries PR makes to record the acquisition on its books. PR credits capital stock in the amount of $40,000 $50,000 $39,600 $39,200