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 Longterm liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Padre Company Book Values 12/31 $ 510,750 277,500 487,500 607,500 830,000 316,000 (388,000) (125,000) (1,102,500) (660,000) Sol Company Book Values Fair Values 12/31 12/31 45,400 $ 45,400 369,000 369,000 243,000 297,800 164,000 137,500 301,000 370,300 275,000 309, 200 (146,000) (146,000) (33,000) (33,000) (610,000) (610,000) (70,000) (630,000) (1,037,750) 984,000 (210,000) (90,000) (280,000) (383,400) 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. Padre's consolidated financi statements for ea of the listed. (Input all Determine value that would be shown 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