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 $220,300 and $331600 and additional paid.in capital of $371,100 and $657,300 Immediately before and after the business combination, respectively, Required: a. Assuming that Punyain's common stock had a market value of $25 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 stok? Par value per share c. Assuming that Sollsap's identifiable assets had a fair value of $476,100 and its liabilities had a fair value of $121,200, what amount of goodwill did Punyain record at the time of the business combination? Goodwill