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) $ 190,000 $ 106,000 Additional paid-in capital 95,000 50,500 Retained earnings 365,000 152,750 Atkins issues 75,500 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?