Prior to being united in a business combination, botkins inc. and volkerson corp. had the following stockholders' equity figures: botkins volkerson common stock ($1 par value) $220,000 $54,000 additional paid in capital 110,000 25,000 retained earnings 360,000 130,000 botkins issued 56,000 new shares of its common stock valued at $3.25 per share for all of the outstanding stock of volkerson. assume that botkins acquired volkerson on january 1, 2017. immediately afterwards, what is the value of the consolidated common stock