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 Cash Receivables Inventory Land $ 161,750 12/31 66,200 $ 12/31 66,200 288,750 350,000 350,000 597,500 287,000 342,700 785,000 129,000 109,000 Building and equipment (net) 697,500 284,000 349,200 Franchise agreements Accounts payable 265,000 262,000 296,800 (341,000) (136,000) Accrued expenses (127,000) (52,500) Longterm liabilities: (1,097,500) (617,500) (136,000) (52,500) (617,500) Common stock-$20 par value (660,000) Common stock-55 par value (210,000) (70,000) (90,000) (452,000) (247,000) (978,000) (351,200) 930,000 326,000 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 $322,000 in cash and issuing 11,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,000 as well as $10,800 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.)