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-520 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 12/31 424,000 64,400 $ 64,400 269, 250 387,800 387,000 455,800 252,800 307, 680 655,800 178,000 146,200 617, see 292,000 353,100 257,080 235,000 274,000 (394, 000) (152,000) (152,200) (181,000) (53,000) (53,000) (917,500) (487,580) (487,500) (660,000) (210,000) (70,000) (90,000) (400,000) (382,000) (1,819, 250) (396,980) 964,800 371,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $184.000 in cash and issuing 16,800 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $25,500 as well as $6,500 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 Goodwill Revenues Additional paid in capital Expenses Retained earnings. 1/1 Retained earnings, 12/31