Pendragon Co. issues 200,000 shares of $5 par value common stock to acquire Squire Co. in a business combination. The market value of Pendragon's common stock is $15. Legal and consulting fees incurred in relationship to the combination are $130,000. Direct registration and issuance costs for the common stock are $80,000. What should be recorded in Pendragon's additional paid-in capital (APIC), considering both the business combination and its associated financing?