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	$	354,750		56,700		$	56,700
Receivables		242,250		312,000			312,000
Inventory		482,500		174,000			229,900
Land		720,000		194,000			171,200
Building and equipment (net)		837,500		332,000			395,300
Franchise agreements		242,000		252,000			290,800
Accounts payable		(352,000	)	(152,000	)		(152,000	)
Accrued expenses		(189,000	)	(54,500	)		(54,500	)
Longterm liabilities		(1,132,500	)	(532,500	)		(532,500	)
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		(422,500	)	(260,000	)
Revenues		(1,000,000	)	(354,700	)
Expenses		947,000		333,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $228,000 in cash and issuing 14,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,400 as well as $10,000 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.)