Following are preacquisition financial balances for Padre Company and Sol Company as of December $31.$ Also included are fair values for Sol Company accounts.

Items Padre Company Book Values $12/31$ Sol Company

Book Values $12/31$ Fair Values $12/31$

Cash $ $215,000$ $ $58,550$ $ $58,550$

Receivables $258,750376,000376,000$

Inventory $532,500252,000309,400$

Land $767,500136,000114,700$

Building and equipment $($net$)780,000282,000342,900$

Franchise agreements $245,000240,000279,400$

Accounts payable $(321,000)(173,000)(173,000)$

Accrued expenses $(140,000)(46,250)(46,250)$

Long$-$term liabilities $(1,085,000)(545,000)(545,000)$

Common stock$$$$20$ par value $(660,000)00$

Common stock$$$$5$ par value $0(210,000)0$

Additional paid$$in capital $(70,000)(90,000)0$

Retained earnings, $1/1(482,500)(253,000)0$

Revenues $(996,250)(373,300)0$

Expenses $956,000346,0000$

Note: Parentheses indicate a credit balance.

On December $31,$ Padre acquires Sol$$s outstanding stock by paying $$188,000$ in cash and issuing $15,500$ shares of its own common stock with a fair value of $$40$ per share. Padre paid legal and accounting fees of $$21,800$ as well as $$6,100$ in stock issuance costs.

Required:

Determine the value that would be shown in Padre$$s consolidated financial statements for each of the accounts listed:

Note: Input all amounts as positive values.