Wooden Reed Inc. $($WRI$)$ issued $30,000$ voting common shares to acquire all of the assets and liabilities of Creative

Instrument Ltd$.($CIL$).$ On the acquisition date, WRI's shares were trading at $$21\mathrm{.}83$ per share. After the transaction,

CIL owned $20\%$ of WRI's outstanding shares. Below are the statements of financial position of both companies

immediately before the transaction, along with the fair values of CIL's assets and liabilities:

If the consolidated statement of financial position was created immediately after the acquisition, the consolidated

common share account will be:

$$754,900$

$$919,900$

$$265,000$

$$100,000$