Wilkins Inc. acquired 100% of the voting common stock of Granger Inc. on January 1, 2021. The book value and fat value of Ganger) acount th creating the combination) are as follows, along with the book value of Wilkins's accounts Retained earnings, 1/1/21 Cash and receivables Inventory Land Wilkins Granger Granger Book Value Book Value Fair Value $250,000 $240,000 178,000 70,000 $78,ee 238,888 188,000 210, 320,000 220,000 240, 488,000 240,888 288, 120,000 90,000 99,99 Buildings (net) Equipment (net) Liabilities Common stock Additional paid-in capital 650,000 440,000 438,88 360,000 80,000 60,000 40,000 value y al of the dy st Assume that Wilkins issued 13,000 shares of common stock with a $5 par value and a $46 consolidated Additional Paid-In Capital and Retained Earnings (January 1 2021 balances as a result of this action