Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts.

Padre Company					Sol Company
	Book Values					Book Values					Fair Values
	12/31					12/31					12/31
Cash		$	317,000				$	59,400				$	59,400
Receivables			240,000					381,000					381,000
Inventory			520,000					296,000					349,100
Land			762,500					170,000					142,900
Building and equipment (net)			672,500					321,000					387,500
Franchise agreements			260,000					237,000					268,800
Accounts payable			(354,000	)				(149,000	)				(149,000	)
Accrued expenses			(109,000	)				(40,000	)				(40,000	)
Long-term liabilities			(1,132,500	)				(660,000	)				(660,000	)
Common stock$20 par value			(660,000	)
Common stock$5 par value								(210,000	)
Additional paid-in capital			(70,000	)				(90,000	)
Retained earnings, 1/1			(402,500	)				(290,000	)
Revenues			(980,000	)				(395,400	)
Expenses			936,000					370,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $219,000 in cash and issuing 15,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,200 as well as $13,200 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed.

Inventory

Land

Building and equipment

Frabchise agreements

Goodwill

Revenues

Additional paid-in capital

Expenses

Retained earning, 1/1

Retained earning, 12/31