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

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 acquired Volkerson as a purchase combination.Immediately afterwards,what are consolidated Additional Paid-In Capital and Retained Earnings,respectively?

A) $133,000 and $360,000.
B) $236,000 and $360,000.
C) $130,000 and $360,000.
D) $236,000 and $490,000.
E) $133,000 and $490,000.