Cash Receivables Items Padre Company Book Values 12/31 $ 300,750 279,000 Sol Company Book Values 12/31 $ 62,200 Fair Values 12/31 $ 62,200 353,000 353,000 Inventory 510,000 269,000 323,100 Land 677,500 176,000 150,900 Building and equipment (net) 747,500 340,000 403,600 Franchise agreements 288,000 273,000 304,200 Accounts payable (375,000) (185,000) (185,000) Accrued expenses (97,000) (52,000) (52,000) Long-term liabilities (1,007,500) (590,000) (590,000) Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues (660,000) 0 0 0 (210,000) 0 (70,000) (90,000) 0 (537,500) (326,000) 0 (1,055,750) (418,200) 0 Expenses 1,000,000 398,000 0 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $354,000 in cash and issuing 12,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,400 as well as $14,100 in stock issuance costs. Required: Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed: Note: Input all amounts as positive values. Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31 Amounts