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 Padre Company Sol Company Book Book Values Fair Values Values 12/31 12/31 12/31 491,250 56,950 $ 56,950 238,500 379,000 379,000 472,500 243,000 301,700 680,000 201,000 171,900 777,500 312,000 372,300 235,000 210,000 (387,000) (120,000) (121,000) 240,300 (120,000) (36,250) (36,250) (1,032,500) (677,500) (677,500) (660,000) 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. (210,000) (70,000) (90,000) (580,000) (243,000) (1,016,250) (434,200) 972,000 409,000 On December 31, Padre acquires Sol's outstanding stock by paying $329,000 in cash and issuing 11,000 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,000 as well as $8,400 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.) Inventory Land Accounts Amounts Check