Required information [The following information applies to the questions displayed below.] On July 1, TruData Company issues 13,200 shares of its common stock with a $5 par value and a $35 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. its acquisition-date consolidated balance sheet, what amount should TruData report as retained earnings as of July 1