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	Sol Company
	Book Values	Book Values	Fair Values
	12/31	12/31	12/31
Cash		$	571,500				$	52,250				$	52,250
Receivables			235,500					350,000					350,000
Inventory			425,000					250,000					307,800
Land			602,500					216,000					188,900
Building and equipment (net)			632,500					365,000					429,300
Franchise agreements			312,000					256,000					286,000
Accounts payable			(333,000	)				(141,000	)				(141,000	)
Accrued expenses			(157,000	)				(52,250	)				(52,250	)
Long-term liabilities			(957,500	)				(725,000	)				(725,000	)
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			(557,500	)				(244,000	)
Revenues			(990,000	)				(411,000	)
Expenses			946,000					384,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $127,500 in cash and issuing 16,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,500 as well as $6,800 in stock issuance costs.

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