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 Book Values Sol Company Fair Values 12/31 12/31 12/31 Cash Receivables Inventory Land $ 262,500 46,850 $ 46,850 251,250 358,000 358,000 432,500 305,000 356,400 762,500 163,000 141,500 Building and equipment (net) 637,500 320,000 387,100 Franchise agreements Accounts payable 232,000 268,000 303,000 (314,000) (183,000) (183,000) Accrued expenses (121,000) (33,250) (33,250) Longterm liabilities (927,500) (670,000) (670,000) Common stock-$20 par value (660,000) Common stock-$5 par value (210,000) (70,000) (90,000) (440,000) (249,000) (1,052,750) (360,600) 1,007,000 335,000 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 $393,000 in cash and issuing 10,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,400 as well as $9,200 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