Following are preacquisition financial balances for Padre Company and Sol Company as of December 31 . Also included are fair values for Sol Company accounts. Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $127,500 in cash and issuing 16,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,500 as well as $6,800 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.) \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Accounts } & Amounts \\ \hline Inventory & \\ \hline Land & \\ \hline Buildings and equipment & \\ \hline Franchise agreements & \\ \hline Goodwill & \\ \hline Revenues & \\ \hline Additional paid-in capital & \\ \hline Expenses & \\ \hline Retained earnings, 1/1 & \\ \hline Retained earnings, 12/31 & \\ \hline \end{tabular}