REFERENCE: Ref.02_02 Prior to Being United in a Business Combination,Botkins Inc.and Volkerson

Multiple Choice

REFERENCE: Ref.02_02
Prior to being united in a business combination,Botkins Inc.and Volkerson Corp.had the following stockholders' equity figures: 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 and Volkerson were being joined in a pooling of interests and this occurred on January 1,2000,using the same values given .Immediately afterwards,what is consolidated Additional Paid-In Capital?

A) $138,000.
B) $266,000.
C) $130,000.
D) $236,000.
E) $133,000.