Prior to being united in a business combination, Atkins, Inc., and Waterson Corporation had the following stockholders equity figures: Atkins Waterson Common stock ($1 par value) $ 233,000 $ 83,000 Additional paid-in capital 116,500 39,000 Retained earnings 322,000 141,000 Atkins issues 62,750 new shares of its common stock valued at $4 per share for all of the outstanding stock of Waterson. Immediately afterward, what are consolidated Additional Paid-In Capital and Retained Earnings, respectively?