Figure:
Prior to Being United in a Business Combination, Botkins

Figure:
Prior to being united in a business combination, Botkins Inc. and Volkerson Corp. had the following stockholders' equity figures: $\begin{array}{lrrrr} & {\text { Botkins }} & & \text { Volkerson } \\\text { Common stock (\$1 par value) } & \$ 220,000 & & \$ 54,000 \\\text { Additional paid-in capital } & 110,000 & & 25,000 \\\text { Retained earnings } & 360,000 & & 130,000\end{array}$ 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, 2010. Immediately afterwards, what is consolidated Common Stock?

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