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 $ 300,750 12/31 62,200 12/31 $ 62,200 279,000 353,000 353,000 510,000 269,000 323,100 677,500 176,000 150,900 Building and equipment (net) 747,500 340,000 403,600 Franchise agreements Accounts payable 288,000 273,000 304,200 (375,000) (185,000) (185,000) Accrued expenses (97,000) (52,000) Longterm liabilities (1,007,500) (590,000) (52,000) (590,000) Common stock-$20 par value (660,000) (210,000) (70,000) (90,000) (537,500) (326,000) (1,055,750) (418,200) 1,000,000 398,000 Common stock-$5 par value 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 $354,000 in cash and issuing 12,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,400 as well as $14,100 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 Navt