Prior to Being United in a Business Combination, Botkins Inc

Multiple Choice

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 acquired Volkerson on January 1, 2012. Immediately afterwards, what is consolidated Common Stock?

A) $456,000.
B) $402,000.
C) $274,000.
D) $276,000.
E) $330,000.