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 Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable $ 115,250 248,750 12/31 54,400 $ 353,000 12/31 54,400 353,000 448,088 286,888 341,300 688,000 163,000 142,500 835,000 294,000 363,700 313,088 229,888 259,900 (319,088) (147,000) (147,000) Accrued expenses (127,000) (38,880) Longters liabilities (957,588) (597,500) (30,000) (597,580) Common stock-$28 par value (668,080) Common stock-$5 par value (210,000) (78,088) (90,000) (437,588) (284,000) (1,015,000) (399,900) 962,000 379,888 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 $253,500 in cash and Issuing 14,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,700 as well as $14,700 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.) Answer is not complete. Accounts Amounts Inventory $ 781,300 Land $ 822,500 Buildings and equipment $ 1,198,700 Franchise agreements 572,900 Goodwill $ 101.200 Revenues $ 127.250x Additional paid-in capital $ 349,300 Expenses $ 157,000 Retained earnings, 1/1 15 461,800 x Retained earnings, 12/31