PR Company pays $20,000 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: SX Corporation Book value Fair value Current assets Property, plant & equipment, net $4,000 $7,500 12,000 8,000 Identifiable intangible assets Total assets Current liabilities 4,000 $20,000 15,000 $ 3,600 $4,500 Long-term debt 14,000 13,800 Capital stock 4,000 Retained earnings 9,000 Accumulated other comprehensive income (1,000) Treasury stock Total liabilities & equity (9,600) $20,000 PR's consultants find these items that are not reported on SX's balance sheet: Potential contracts with new customers Advanced production technology Future cost savings Customer lists Fair value $9,000 3,500 3,000 1,000 Outside consultants are paid $500 in cash, and registration fees to issue PR's new stock are $800. The question below relates to the entry or entries made to record the business combination. Capital stock is credited in the amount of O$40,000 O$60,000 O$39,200 O$38,400