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) $210,000 $56,000

Additional paid-in capital 105,000 25,500

Retained earnings 389,000 140,000

Atkins issues 67,750 new shares of its common stock valued at $3 per share for all of the outstanding stock of Waterson. Immediately afterward, what are consolidated Additional Paid-In Capital and Retained Earnings, respectively?