Prior to being united in a business combination, Atkins, Inc., and Waterson Corporation had the following stockholders' equity figures:
Common stock ($1 par value) $201,000 $ 87,000
Additional paid-in capital 100,500 41,000
Retained earnings 310,000 174,750
Atkins issues 72,000 new shares of its common stock valued at $4 per share for all of the outstanding stock of Waterson. Immediately afterward, what are consolidated Additional Paid- In Capital and Retained Earnings, respectively?