Prior to being united in a business combination. Atkins, Inc., and Waterson Corporation had the following stockholders' equity figures: Common stock ($1 par value) Additional paid-in capital Retained earnings Atkins Waterson $ 209,000 $ 61,000 104,500 28,000 393,000 175,500 Atkins issues 62,500 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? Multiple Choice 0 $234,500 and $568,500 33 Multiple Choice $234,500 and $568,500. O $292,000 and $393,000. O $126,500 and $393,000 $132,500 and $568,500