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 Sol Company Book Values Fair Values 12/31 12/31 12/31 Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable $ 159,000 $ 277,500 45,550 380,000 $ 45,550 380,000 437,500 289,000 348,200 700,000 213,000 188,500 752,500 274,000 336,700 311,000 273,000 304,800 (352,000) (179,000) (179,000) Accrued expenses (109,000) (42,250) Longterm liabilities (932,500) (640,000) (42,250) (640,000) Common stock-$20 par value (660,000) Common stock-$5 par value (210,000) Additional paid-in capital Retained earnings, 1/1 Revenues (70,000) (90,000) (455,000) (288,000) (1,049,000) (359,300) Expenses 990,000 334,000 Note: Parentheses indicate a credit balance. 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.)