Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. 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. Padre Company Book Book Values Sol Company Fair Values 12/31 Values 12/31 12/31 $ 159,000 45,550 $ 45,550 277,500 380,000 380,000 437,500 289,000 348,200 700,000 213,000 188,500 752,500 274,000 336,700 311,000 (352,000) (179,000) 273,000 304,800 (179,000) (109,000) (42,250) (932,500) (640,000) (42,250) (640,000) (660,000) (210,000) (70,000) (90,000) (455,000) (1,049,000) 990,000 (288,000) (359,300) 334,000 On December 31, Padre acquires Sol's outstanding stock by paying $142,500 in cash and issuing 17,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,900 as well as $12,500 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 $ 785,700 $ 888,500 $ 1,089,200