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24. Following are preacquisition financial balances for Padre Company and Sol Company as of Decem- ber 31. Also included are fair values for Sol Company accounts. Sol Company Padre Company Book Values 12/31 Book Values 12/31 Fair Values 12/31 Cash Receivables Inventory Land. Building and equipment (net) Franchise agreements Accounts payable. Accrued expenses Long-term liabilities. Common stock-$20 par value Common stock-$5 par value Additional paid-in capital. Retained earnings, 1/1.. Revenues Expenses $ 400,000 220,000 410,000 600,000 600,000 220,000 (300,000) (90,000) (900,000) (660,000) $ 120,000 300,000 210,000 130,000 270,000 190,000 (120,000) (30,000) (510,000) $ 120,000 300,000 260,000 110,000 330,000 220,000 (120,000) (30,000) (510,000) (70,000) (390,000) (960,000) 920,000 (210,000) (90,000) (240,000) (330,000) 310,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $360,000 in cash and issuing 10,000 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,000 as well as $5,000 in stock issuance costs. Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed. Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31