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	$	262,500		46,850		$	46,850
Receivables		251,250		358,000			358,000
Inventory		432,500		305,000			356,400
Land		762,500		163,000			141,500
Building and equipment (net)		637,500		320,000			387,100
Franchise agreements		232,000		268,000			303,000
Accounts payable		(314,000	)	(183,000	)		(183,000	)
Accrued expenses		(121,000	)	(33,250	)		(33,250	)
Longterm liabilities		(927,500	)	(670,000	)		(670,000	)
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		(440,000	)	(249,000	)
Revenues		(1,052,750	)	(360,600	)
Expenses		1,007,000		335,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $393,000 in cash and issuing 10,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,400 as well as $9,200 in stock issuance costs.

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