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

$12/3112/3112/31$

Cash $ $400,000$ $ $120,000$ $ $120,000$

Receivables $220,000300,000300,000$

Inventory $410,000210,000260,000$

Land $600,000130,000110,000$

Building and equipment $($net$)600,000270,000330,000$

Franchise agreements $220,000190,000220,000$

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 paid$$in capital $(70,000)(90,000)$

Retained earnings, $1/1(390,000)(240,000)$

Revenues $(960,000)(330,000)$

Expenses $920,000310,000$

Note: Parentheses indicate a credit balance.

On December $31,$ Padre acquires Sol$$s outstanding stock by paying $$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 Padre$$s consolidated financial statements for each of the accounts listed. $($Input all amounts as positive values.$)$