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 $ 424, 000 64, 400 $ 64, 400 Receivables 269, 250 307, 000 307,600 Inventory 455, 000 252, 000 307, 600 Land 655, 000 170, 090 146, 100 Building and equipment (net) 617, 500 292, 000 353,100 Franchise agreements 257,000 235,000 274, 060 Accounts payable (394, 060) (152, 090 (152,060 Accrued expenses (181, 060) (53, 000 (53, 000) Longterm liabilities (917, 500 (487, 560) 487, 580) 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 (400, 000) (302,080 Revenues (1,019, 250) (396,900) Expenses 964, 090 371,090 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $184,000 in cash and issuing 16,800 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $25,500 as well as $6,500 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.) Accounts Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31