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66) Following are selected accounts for Green Corporation and Vega Company as of December31, 2026. Several of Green's accounts have been omitted.GreenVegaRevenues$ 900,000$ 500,000Cost of goods sold360,000200,000Depreciation expense140,00040.000Other expenses100,00060,000Equity in Vega's incomeRetained earnings, 1/1/20261,350,0001,200,000Dividends195,00080,000Current assets300,0001,380,000Land450,000180,000Building (net)750,000280.000Equipment (net)300,000500,000Liabilities600,000620,000Common stock450,00080,000Additional paid-in capital75,000320,000Green acquired 100% of Vega on January 1, 2022, by issuing 10,500 shares of its $10 parvalue common stock with a fair value of $95 per share. On January 1, 2022, Vega's land wasundervalued by $40,000, its buildings were overvalued by $30,000, and equipment wasundervalued by $80,000. The buildings have a 20-year life and the equipment has a 10-yearlife. $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. Therewas no goodwill associated with this investment.Compute the December 31, 2026, consolidated additional paid-in capital.A) $210,000B) $75,000C) $1,102,500D) $942,500E) $525,000