Prior to being united in a business combination, Botkins Inc. and Volkerson Corp. had the following stockholders' equity figures: 
Botkins issued 56,000 new shares of its common stock valued at $3.25 per share for all of the outstanding stock of Volkerson.
Assume that Botkins acquired Volkerson on January 1, 2012. At what amount did Botkins record the investment in Volkerson?
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