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$300,750$62,200$62,200Receivables279,000353,000353,000Inventory510,000269,000323,100Land677,500176,000150,900Building and equipment (net)747,500340,000403,600Franchise agreements288,000273,000304,200Accounts payable(375,000)(185,000)(185,000)Accrued expenses(97,000)(52,000)(52,000)Longterm liabilities(1,007,500)(590,000)(590,000)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(537,500)(326,000)Revenues(1,055,750)(418,200)Expenses1,000,000398,000

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 amounts as positive values.)