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

CompanySol Company

Book ValuesBook ValuesFair Values12/3112/3112/31Cash$138,750$82,850$82,850Receivables281,250296,000296,000Inventory622,500194,000249,500Land797,500203,000178,000Building and equipment (net)770,000278,000338,500Franchise agreements256,000273,000306,500Accounts payable(387,000)(136,000)(136,000)Accrued expenses(90,000)(48,250)(48,250)Longterm liabilities(982,500)(520,000)(520,000)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(635,000)(298,000)Revenues(1,029,500)(372,600)Expenses988,000348,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sol's outstanding stock by paying $406,000 in cash and issuing 11,100 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,100 as well as $11,400 in stock issuance costs.

Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed.