Following are preacquisition financial balances for Padre Company and Sol Company as of December $31.$ Also included are fair values for Sol Company accounts.PadreCompanySol CompanyBook Values Book Values Fair Values$12/3112/3112/31$Cash $ $306,75062,450$ $ $62,450$Receivables $257,250376,000376,000$Inventory $590,000291,000344,200$Land $805,000140,000119,800$Building and equipment $($net$)697,500335,000402,500$Franchise agreements $230,000250,000285,200$Accounts payable $(364,000)(205,000)(205,000)$Accrued expenses $(156,000)(39,750)(39,750)$Longterm liabilities $(955,000)(585,000)(585,000)$Common stock$$$$20$ par value $(660,000)$Common stock$$$$5$ par value $(210,000)$Additional paid$$in capital $(70,000)(90,000)$Retained earnings, $1/1(625,000)(297,000)$Revenues $(990,500)(364,700)$Expenses $934,000337,000$Note: Parentheses indicate a credit balance.On December $31,$ Padre acquires Sol$$s outstanding stock by paying $$137,000$ in cash and issuing $17,700$ shares of its own common stock with a fair value of $$40$ per share. Padre paid legal and accounting fees of $$25,400$ as well as $$9,900$ in stock issuance costs.Determine the value that would be shown in Padre$$s consolidated financial statements for each of the accounts listed. $($Input all amounts as positive values.$)$