Following are preacquisition financial balances for Padre Company and Sol Company December 31. Also included are fair values for Sol Company accounts. as of Padre Company Book Values 12/31 Sol Company Book Values 12/31 Fair Values 12/31 Cash Receivables 143,750 61,400 61,400 288,750 625,000 398,000 250,000 203,000 398,000 301,700 182,700 431,600 251,400 (153,000) (36,000) (682,500) Inventory Land 655,000 730,000 277,000 (390,000) (94,000) (1,057,500) (660,000) 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 364,e00 219,000 (153,000) (36,000) (682,500) (210,000) (90,000) (294,000) (385,900) 356,000 (70,000) (405,0007 (968,000) 925,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $242,500 in cash and issuing 15,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $24,400 as well as $8,600 in stock issuance costs. Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $242,500 in cash and issuing 15,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $24,400 as well as $8,600 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.) q Worksheet Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31