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 $ 509,000 $ 57,350 $ 57,350 Receivables 234,750 304,000 304,000 Inventory 412,500 238,000 296,500 Land 725,000 154,000 133,000 Building and equipment (net) 685,000 407,000 476,700 Franchise agreements 274,000 226,000 257,800 Accounts payable (380,000 ) (195,000 ) (195,000 ) Accrued expenses (145,000 ) (52,750 ) (52,750 ) Long-term liabilities (917,500 ) (555,000 ) (555,000 ) Common stock$20 par value (660,000 ) Common stock$5 par value (210,000 ) Additional paid-in capital (70,000 ) (90,000 ) Retained earnings, 1/1 (627,500 ) (255,000 ) Revenues (968,250 ) (420,600 ) Expenses 928,000 392,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sols outstanding stock by paying $412,000 in cash and issuing 10,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,800 as well as $10,500 in stock issuance costs. Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed.

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Retained Earning 12/31