Use the Following Information to Answer Bellow Questions:
Parrott Corporation

Use the following information to answer bellow Questions:
Parrott Corporation acquires the assets and liabilities of Swann Company. The fair values of Swann's reported assets and liabilities are estimated to be as follows at the date of acquisition.
$$\begin{array} { | l | c | } \hline & { \begin{array} { c } \text { Fair Value } \\\text { Dr (Cr) }\end{array} } \\\hline \text { Current assets } & \$ \quad 400 \\\hline \text { Plant \& equipment, net } & 1,500 \\\hline \text { Liabilities } & \{ 1,200 \} \\\hline\end{array}$$ Parrott determines that Swann has not recorded the following intangible assets on its books:
$$\begin{array} { | l | c | } \hline & \text { Fair Value } \\\hline \text { Completed technology } & \$ \quad 600 \\\hline \text { Fayorable leases } & 100 \\\hline \text { Synergies on future projects } & 250 \\\hline \text { Assembled workforce } & 800 \\\hline\end{array}$$ These intangibles may or may not all meet the standards for capitalization as identifiable intangible assets. Each of the following questions is independent.
-Parrott issues 1,000 shares of $0.50 par stock to buy Swann's assets and liabilities. Parrott's stock has a market value of $8/share. Parrott pays $200 in registration fees to issue the stock, and the fees are paid in cash.
Required
a. What is Parrott's credit to common stock (par)?
b. What is Parrott's credit to APIC?
c. What is acquisition cost?
d. How much goodwill does Parrott report?