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	$	486,500		67,350		$	67,350
Receivables		250,500		391,000			391,000
Inventory		490,000		301,000			356,300
Land		637,500		203,000			182,700
Building and equipment (net)		840,000		303,000			364,900
Franchise agreements		317,000		226,000			260,100
Accounts payable		(382,000	)	(166,000	)		(166,000	)
Accrued expenses		(169,000	)	(42,750	)		(42,750	)
Longterm liabilities		(1,140,000	)	(625,000	)		(625,000	)
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		(547,500	)	(333,000	)
Revenues		(1,034,000	)	(431,600	)
Expenses		981,000		407,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols 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 Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)

Note: Parentheses indicate a credit balance.