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		$	408,250				$	82,650				$	82,650
Receivables			225,750					330,000					330,000
Inventory			632,500					219,000					275,300
Land			792,500					173,000					149,100
Building and equipment (net)			627,500					334,000					399,800
Franchise agreements			225,000					255,000					285,000
Accounts payable			(303,000	)				(161,000	)				(161,000	)
Accrued expenses			(141,000	)				(49,750	)				(49,750	)
Long-term liabilities			(1,130,000	)				(550,000	)				(550,000	)
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			(560,000	)				(306,000	)
Revenues			(1,023,500	)				(381,900	)
Expenses			976,000					355,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $367,000 in cash and issuing 12,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,100 as well as $9,400 in stock issuance costs.

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