this is confusing for me, I don't quite get it

Prior to being united in a business combination, Atkins, Inc., and Waterson Corporation had the following stockholders' equity figures: Atkins Waterson Common stock ($1 par value) $ 221, 000 $ 51, 000 Additional paid-in capital 110, 500 23, 000 Retained earnings 320, 000 162, 250 Atkins issues 74,250 new shares of its common stock valued at $3 per share for all of the outstanding stock of Waterson. Immediately afterward, what are consolidated Additional Paid-In Capital and Retained Earnings, respectively