Par Corporation issues its own 10 par common stock for or the outstanding stock of Sin Corporation in an acquisition. Sin is dissolved. In addition, Par pays 40,000 for registering and issuing securities and 60,000 for other costs of combination. The market price of Par's stock on January 2,2011, is 60 per share. Relevant balance sheet information for par and Sin Corperations on December 31,2010,juse before the combination,is as follows (in thousand)