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 Book Values 12/31 Sol Company Book Values Fair Values Cash Receivables Inventory Land 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 Note: Parentheses indicate a credit balance. $ 12/31 12/31 486,500 67,350 $ 67,350 250,500 391,000 391,000 490,000 301,000 356,300 637,500 203,000 182,700 840,000 303,000 364,900 317,000 226,000 260,100 (382,000) (166,000) (166,000) (169,000) (42,750) (1,140,000) (625,000) (42,750) (625,000) (660,000) (210,000) (70,000) (90,000) (547,500) (1,034,000) (333,000) (431,600) 981,000 407,000 On December 31, Padre acquires Sol's outstanding stock by paying $319,000 in cash and issuing 14,100 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $23,500 as well as $8,800 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.) Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31 Amounts