Company Book Values Book Values Fair Values 12/31 12/31 $ 46,850 12/31 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 $ 262, 500 251,250 432,500 762,500 637, 500 232,000 (314,000) (121,000) (927,500) (660,000) 358,000 305,000 163,000 320,000 268,000 (183,000) (33,250) (670,000) $ 46,850 358,000 356,400 141,500 387,100 303,000 (183,000) (33,250) (670,000) (70,000) (440,000) (1,052,750) 1,007,000 (210,000) (90,000) (249,000) (360,600) 335,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $393,000 in cash and issuing 10,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,400 as well as $9,200 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.) Worksheet Amounts Inventory Land Buildings and equipment Franchise agreements Goodwil Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31