Prior to being united in a business combination, Botkins Inc. and Volkerson Corp. had the following stockholders' equity figures:

	Botkins	Volkerson
Common Stock ($1 par value)	$220,000	$54,000
Additional paid-in capital	$110,000	$25,000
Retained earnings	$360,000	$130,000

Assume that Botkins acquired Volkerson on January 1, 2017. Immediately afterwards, what is the value of the consolidated Common Stock

$456,000.

$402,000.

$274,000.

$276,000.

$330,000.