24. Falcon Co. issues 200,000 shares of $5 par value common stock to acquire Eagle Co. in a business combination accounted for under the acquisition method. The market value of Falcon's common stock is $12. Legal and consulting fees incurred in relationship to the purchase are $110,000. Registration and issuance costs for the common stock are $35,000. What should be recorded in Falcon's additional paid-in capital account for this business combination?
A. $1,545,000
B. $1,400,000
C. $1,255,000
D. $1,365,000