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		$	400,000				$	120,000				$	120,000
Receivables			220,000					300,000					300,000
Inventory			410,000					210,000					260,000
Land			600,000					130,000					110,000
Building and equipment (net)			600,000					270,000					330,000
Franchise agreements			220,000					190,000					220,000
Accounts payable			(300,000)					(120,000)					(120,000)
Accrued expenses			(90,000)					(30,000)					(30,000)
Long-term liabilities			(900,000)					(510,000)					(510,000)
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			(390,000)					(240,000)
Revenues			(960,000)					(330,000)
Expenses			920,000					310,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $360,000 in cash and issuing 10,000 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,000 as well as $5,000 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed.