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 Sol Compan Company Book Values Book Values 12/31 Fair Values 12/31 12/31 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 $ 538,750 $ 88,750 $ 88,750 294,000 412,500 620,000 807,500 224,000 (383,000) (155,000) 302,000 257,000 215,000 339,000 194,000 (219,000) (33,750) (552,500) 302,000 314,500 185,200 406,100 227,300 (219,000) (33,750) (552,500) (1,065,000) (660,000) (70,000) 510,000) (1,048,750) 995,000 (210,000) (90,000) (265,000) (347,500) 322,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $155,000 in cash and issuing 16,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,500 as well as $11,900 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