The financial statement for Goodwin Inc and Corr Company for the year end ended December 31, 2013, prior to Gooodwin's acuisitions business combinations transactions regarding Corr follow (in thousands):

On December 31, 20X1, Goodwin issued $600 in debt and 30 shares of its $10 par value common stock to the owners of Corr to acquire all of the outstanding shares of that company. Goodwin shares had a fair value of $40 per share. Goodwin paid $25 to a broker for arranging the transaction. Goodwin paid $35 in stock issuance costs. Corr's equipment was actually worth $1,400 but its buildings were only valued at $560. Compute the consolidated common stock account at December 31, 2013???

a. 1080

b. 1480

c 1380

d. 2280

e. 2680

Goodwin $2,700 1980 Cor 600 400 $200 Revenues Expenses Net income 720 Retained earnings 1/1 Net income Dividends $2,400 720 (270) $2.850 $400 200 0 S600 Retained earnings, 12/31 Cash Receivables and inventory Buildings (net) Equipment (net) 240 1,200 2,700 2,100 $6,240 220 340 600 1.200 $2,360 Total assets Liabilities Common stock Additional paid-in capital Retained earnings $1,500 1,080 810 2,850 $6,240 $ 820 400 540 600 $2.360 itional paid-in capital Total liabilities & stockholders' equitv