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 Sol Company Book Values Book Values Fair Values 12/31 12/31 12/31 Cash Receivables $ 571,500 52,250 $ 52,250 235,500 350,000 350,000 Inventory 425,000 250,000 307,800 Land 602,500 216,000 188,900 Building and equipment (net) 632,500 365,000 429,300 Franchise agreements 312,000 256,000 286,000 Accounts payable (333,000) (141,000) (141,000) Accrued expenses (157,000) (52,250) (52,250) Longterm liabilities (957,500) (725,000) (725,000) Common stock-$20 par value (660,000) Common stock-$5 par value (210,000) Additional paid-in capital (70,000) (90,000) (557,500) (244,000) (990,000) (411,000) 946,000 384,000 Retained earnings, 1/1 Revenues Expenses Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $127,500 in cash and issuing 16,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,500 as well as $6,800 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.)