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 Expenses Padre Company Book Values 12/31 $ 240, 250 253,500 490,000 637,500 745,000 317,000 (302,000) (100,000) (1,040,000) (660,000) Sol Company Book Values Fair Values 12/31 12/31 $ 71,300 $ 71,300 341,000 341,000 243,000 300, 400 195,000 165,200 274,000 334,800 241,000 271,300 (164,000) (164, 000) (37,000) (37,000) (552,500) (552,500) (70,000) (465,000) (984,250) 938,000 (210,000) (90,000) (285,000) (433,800) 407,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $165,000 in cash and issuing 16,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,900 as well as $10,000 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.) Amounts Worksheet Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31