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) $ 200,000 $ 123,000 Additional paid-in capital 100,000 59,000 Retained earnings 301,000 167,250 Atkins issues 66,750 new shares of its common stock valued at $5 per share for all of the outstanding stock of Waterson. Immediately afterward, what are consolidated Additional Paid-In Capital and Retained Earnings, respe