Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longtern liabilities Common stock-$20 par value Common stock-55 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Padre Company Sol Company Book Values Book Values Fair Values 12/31 12/31 12/31 $ 510,750 45,4805 45,400 277,500 369,000 369,00 487,500 243,000 297,600 607,500 164,000 137,500 830.000 301,000 370,300 316,000 275,000 309,200 (388,000 (146,000) (146,000) (125,000 (33,000) (33,000) (1,102,500) (610,000) (610,000) (660,000) (210,000) (70,000) (90,000) (630,000) (280,000) (1,037,750) (383,400) 984,000 355,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $140,000 in cash and issuing 17.300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20.700 as well as $6.700 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 os positive values.) Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31