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	$	159,000		45,550		$	45,550
Receivables		277,500		380,000			380,000
Inventory		437,500		289,000			348,200
Land		700,000		213,000			188,500
Building and equipment (net)		752,500		274,000			336,700
Franchise agreements		311,000		273,000			304,800
Accounts payable		(352,000	)	(179,000	)		(179,000	)
Accrued expenses		(109,000	)	(42,250	)		(42,250	)
Longterm liabilities		(932,500	)	(640,000	)		(640,000	)
Common stock$20 par value		(660,000	)
Common stock$5 par value				(210,000	)
Additional paidin capital		(70,000	)	(90,000	)
Retained earnings, 1/1		(455,000	)	(288,000	)
Revenues		(1,049,000	)	(359,300	)
Expenses		990,000		334,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $142,500 in cash and issuing 17,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,900 as well as $12,500 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)