Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longterm liabilities. Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Padre Company Sol Company Book Values Book Values Fair Values 12/31 12/31 12/31 $ 115,250 54,400 $ 54,400 240,750 353,000 353,000 440,000 286,000 341,300 680,000 163,000 142,500 835,000 294,000 363,700 313,000 229,000 259,900 (319,000) (147,000) (147,000) (127,000) (30,000) (30,000) (957,500) (597,500) (597,500) (660,000) (210,000) (70,000) (90,000) (437,500) (284,000) (1,015,000) (399,900) 962,000 379,000 Expenses Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $253,500 in cash and issuing 14,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,700 as well as $14,700 in stock issuance costs. Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.) Accounts Amounts Inventory Land 781,300 $ 822,500 Buildings and equipment $ 1.198,700 Franchise agreements $ 572,900 Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings. 12/31