VVV 14. 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).. Additional paid-in capital......... Retained earnings..... $ 180,000 90,000 300,000 $ 45,000 20,000 110.000 Atkins issues 51,000 new shares of its common stock valued at $3 per share for all of the outstand- ing stock of Waterson. Immediately afterward, what are consolidated Additional Paid-In Capital and Retained Earnings, respectively? a. $104,000 and $300,000 b. $110,000 and $410,000 c. $192,000 and $300,000 d. $212,000 and $410,000