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 $ 120,000 $ 25,000 60,000 10,000 347,000 118,500 Atkins issues 67,000 new shares of its common stock valued at $2 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 $172,000 and $465,500. $64,000 and $347.000. $127,000 and $347,000. $70,000 and $465,500