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) $ 184,000 $ 122,000 Additional paid-in capital 92,000 58,500 Retained earnings 317,000 120,000 Atkins issues 70,750 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?