Puzzle Corporation acquired 100 percent of the common stock of Solver Company by issuing 10,000 shares of $10 par common stock with a market value of $60 per share. Summarized balance sheet data for the two companies immediately preceding the acquisition are as follows: Puzzle Corporation Solver Corporation Book Value Fair Value Book Value Fair Value Total Assets $ 1,200,000 $ 1,500,000 $ 900,000 $ 1,300,000 Total Liabilities $ 800,000 $ 700,000 $ 600,000 $ 750,000 Total Stockholders Equity 400,000 300,000 $ 1,200,000 $ 900,000