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 Compan lues Fair Values Book ValuesBook Val 12/31 12/31 $509,000 12/31 $57,350 $ 57,350 Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Long-term liabilities Common stock -$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses 234,750 412,500 725,000 685,000 274,000 (380,000) (145,000) (917,500) (660,000) 304,000 238,000 154,000 407,000 226,000 (195,000) (52,750) (555,000) 304,000 296,500 133,000 476,700 257,800 (195,000) (52,750) (555,000) (70,000) (627,500) (968,250) 928,000 (210,000) (90,000) (255,000) (420,600) 392,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's 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 Padre's consolidated financial statements for each of the accounts listed Accounts Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31