Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. Items Padre Company Book Values 12/31 Sol Company Book Values 12/31 Fair Values 12/31 Cash $ 159,000 $ 45,550 $ 45,550 Receivables 277,500 380,000 380,000 Inventory 437,500 289,000 348,200 Land 700,000 213,000 188,500 Building and equipment (net) 752,500 274,000 336,700 Franchise agreements 311,000 273,000 304,800 Accounts payable (352,000) (179,000) (179,000) Accrued expenses (109,000) (42,250) (42,250) Long-term liabilities (932,500) (640,000) (640,000) Common stock$20 par value (660,000) 0 0 Common stock$5 par value 0 (210,000) 0 Additional paidin capital (70,000) (90,000) 0 Retained earnings, 1/1 (455,000) (288,000) 0 Revenues (1,049,000) (359,300) 0 Expenses 990,000 334,000 0 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sols outstanding stock by paying $142,500 in cash and issuing 17,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,900 as well as $12,500 in stock issuance costs. Required: Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed: Note: Input all amounts as positive values