Punyain Company acquired Sallsap Corporation on January 1, 20X1, through an exchange of common shares. All of Sallsap's assets and liabilities were immediately transferred to Punyain, which reported total par value of shares outstanding of $220,200 and $365,100 and additional paid-in capital of $371,300 and $645,000 immediately before and after the business combination, respectively. Required: a. Assuming that Punyain's common stock had a market value of $26 per share at the time of exchange, what number of shares was issued? Number of shares issued b. What is the par value per share of Punyain's common stock? Par value per share c. Assuming that Sallsap's identifiable assets had a fair value of $476,400 and its liabilities had a fair value of $120,500, what amount of goodwill did Punyain record at the time of the business combination? Goodwill