Sandstone Corporation has the following account balances and respective fair values on June $30$:

Items Book Values Fair Values

Receivables $ $108,000$ $ $108,000$

Patented technology $123,000123,000$

Computer software $0840,000$

In$-$process research and development $0524,000$

Liabilities $(596,000)(596,000)$

Common stock $(100,000)0$

Additional paid$-$in capital $(300,000)0$

Retained earnings deficit, $1/1847,4000$

Revenues $(312,000)0$

Expenses $229,6000$

Patriot, Incorporated, obtained all of the outstanding shares of Sandstone on June $30$ by paying cash of $$28,500$ and issuing $20,000$ shares of common stock having a $$1$ par value but a $$70$ fair value. Patriot incurred $$10,000$ in stock issuance costs and paid $$70,000$ to an investment banking firm for its assistance in arranging the combination.

Required:

a$.$ What is the fair value of the consideration transferred in this combination?

b$.$ How is the fair value of the consideration transferred in the combination allocated among the assets acquired and the liabilities assumed? $($HINT: Use the short$-$cut method$).$ Input assets as positive amounts and liabilities as negative amounts.

c$.$ How should the stock issuance costs appear in Patriot$$s postcombination financial statements?

d$.$ How should Patriot account for the fee paid to the investment bank?

e$.$ How does the issuance of these shares affect the stockholders$$ equity accounts of Patriot, the parent? Input values as positive amounts.