On January $1,2021,$ the Moody Company entered into a transaction for $100\%$ of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $$400$ in long$-$term liabilities and also issued $40$ shares of common stock having a par value of $$1$ per share but a fair value of $$10$ per share. Moody paid $$20$ to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $$15$ was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:

Moody Osorio

Cash $ $180$ $ $40$

Receivables $810180$

Inventories $1,080280$

Land $600360$

Buildings $($net$)1,260440$

Equipment $($net$)480100$

Accounts payable $(450)(80)$

Long$-$term liabilities $(1,290)(400)$

Common stock $($$$1$ par$)(330)$

Common stock $($$$20$ par$)(240)$

Additional paid$-$in capital $(1,080)(340)$

Retained earnings $(1,260)(340)$

Note: Parentheses indicate a credit balance.

In Moody's appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary's books: Inventory by $$10,$ Land by $$40,$ and Buildings by $$60.$

Compute the amount of consolidated common stock at date of acquisition.