Following are preacquisition financial balances for Padre Company and Sol Company as of 12/31. Also included are fair values for Sol Company accounts

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: