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 Building and equipment (net) Franchise agreements Accounts payable $ 240,250 71,300 $ 71,300 253,500 341,000 341,000 490,000 243,000 300,400 637,500 195,000 165,200 745,000 274,000 334,800 317,000 241,000 271,300 (302,000) (164,000) (164,000) Accrued expenses (100,000) (37,000) Longterm liabilities (1,040,000) (552,500) (37,000) (552,500) Common stock-$20 par value (660,000) Common stock-$5 par value (210,000) (70,000) (90,000) (465,000) (285,000) (984,250) (433,800) 938,000 407,000 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 $165,000 in cash and issuing 16,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,900 as well as $10,000 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