The following are balance sheets for Big and Small Co.s for the year ending December 31, 2019(in thousands) before the acquisition. Current Assets Big Co. $460 Small Co. $130 Plant Assets 140 200 Patented Software 280 350 Total Assets $880 $680 Liabilities $88 $175 Common Stock 192 75 Additional Paid-in-capital 96 32 Retained earnings, 12/31/2018 504 398 Total Liabilities and stockholders' equity $880 $680 On January 1, 2020, Big exchanged 20,000 shares of its $10 par value common stock for all of the outstanding shares of Small. Big's stock on that date has a fair value of $35 per share. On the acquisition date, Small's net assets' book values were equal to their fair values except its Patented Software and Liabilities which were appraised at $510,000 and $150,000 respectively. Big also paid $4,000 to issue and register its shares, and $10,000 to lawyers for this combination.