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 Fair Values Values 12/31 12/31 12/31 Cash $ 486,500 67,358 $ 67,350 Receivables 250,500 391,000 391,000 Inventory 490,000 301,000 356,300 Land 637,500 203,008 182, 708 Building and equipment (net) 840,000 303,000 364,988 Franchise agreements 317,000 226,000 260,100 Accounts payable (382,880) (166,000 (166,080) Accrued expenses (169,000 (42,750 (42,750 Longterm liabilities (1,140,000) (625,000) (625,000) Common stock-$20 par value (660,088) Common stock-$5 par value (210,000) Additional paid-in capital (70,000) (90,000) Retained earnings, 1/1 (547,500) (333, 888) Revenues (1,034,000) (431,600) Expenses 981,800 407.000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $319,000 in cash and issuing 14,100 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $23,500 as well as $8,800 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.) Amounts Accounts Inventory Land Buildings and equipment Franchise agreements Goodwin Revenues Additional paid in capital Expenses Retained caringo. 1/1 Retained earnings, 12/31