Following are preacquisition financial balances for Padre Company and Sol Company as of December 31 . Also included are fair values for Sol Company accounts. Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $319,000 in cash and issuing 14,100 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $23,500 as well as $8,800 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.)