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	$	306,750		62,450		$	62,450
Receivables		257,250		376,000			376,000
Inventory		590,000		291,000			344,200
Land		805,000		140,000			119,800
Building and equipment (net)		697,500		335,000			402,500
Franchise agreements		230,000		250,000			285,200
Accounts payable		(364,000	)	(205,000	)		(205,000	)
Accrued expenses		(156,000	)	(39,750	)		(39,750	)
Longterm liabilities		(955,000	)	(585,000	)		(585,000	)
Common stock$20 par value		(660,000	)
Common stock$5 par value				(210,000	)
Additional paidin capital		(70,000	)	(90,000	)
Retained earnings, 1/1		(625,000	)	(297,000	)
Revenues		(990,500	)	(364,700	)
Expenses		934,000		337,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $137,000 in cash and issuing 17,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $25,400 as well as $9,900 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)

Accounts Amounts

Inventory

Land

Buildings and equipment

Franchise agreements

Goodwill

Revenues

Additional paid-in capital

Expenses

Retained earnings, 1/1

Retained earnings, 12/31