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		$	115,250				$	54,400				$	54,400
Receivables			240,750					353,000					353,000
Inventory			440,000					286,000					341,300
Land			680,000					163,000					142,500
Building and equipment (net)			835,000					294,000					363,700
Franchise agreements			313,000					229,000					259,900
Accounts payable			(319,000	)				(147,000	)				(147,000	)
Accrued expenses			(127,000	)				(30,000	)				(30,000	)
Longterm liabilities			(957,500	)				(597,500	)				(597,500	)
Common stock$20 par value			(660,000	)
Common stock$5 par value								(210,000	)
Additional paidin capital			(70,000	)				(90,000	)
Retained earnings, 1/1			(437,500	)				(284,000	)
Revenues			(1,015,000	)				(399,900	)
Expenses			962,000					379,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols 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 Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)