Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longterm liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Padre Company Book Values 12/31 $ 161,750 288,750 597,500 785,000 697,500 265,000 (341,000) (127,000) (1,097,500) (660,000) Sol Company Book Values Fair Values 12/31 12/31 $ 66,200 $ 66,200 350,000 350,000 287,000 342,700 129,000 109,000 284,000 349,200 262,000 296, 800 (136,000) (136,000) (52,500) (52,500) (617,500) (617,500) (70,000) (452,000) (978,000) 930,000 (210,000) (90,000) (247,000) (351,200) 326,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $322,000 in cash and issuing 11,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,000 as well as $10,800 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.) Worksheet Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31