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 Cash Receivables Inventory Land $ 317,000 12/31 59,400 $ 12/31 59,400 240,000 381,000 381,000 520,000 296,000 349,100 762,500 170,000 142,900 Building and equipment (net) 672,500 321,000 387,500 Franchise agreements Accounts payable 260,000 237,000 268,800 (354,000) (149,000) (149,000) Accrued expenses (109,000) (40,000) Longterm liabilities (1,132,500) (660,000) (40,000) (660,000) Common stock-$20 par value (660,000) (210,000) (70,000) (90,000) (402,500) (290,000) (980,000) (395,400) 936,000 370,000 Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $219,000 in cash and issuing 15,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,200 as well as $13,200 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.) Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31 Amounts