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		$	509,000				$	57,350				$	57,350
Receivables			234,750					304,000					304,000
Inventory			412,500					238,000					296,500
Land			725,000					154,000					133,000
Building and equipment (net)			685,000					407,000					476,700
Franchise agreements			274,000					226,000					257,800
Accounts payable			(380,000	)				(195,000	)				(195,000	)
Accrued expenses			(145,000	)				(52,750	)				(52,750	)
Long-term liabilities			(917,500	)				(555,000	)				(555,000	)
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			(627,500	)				(255,000	)
Revenues			(968,250	)				(420,600	)
Expenses			928,000					392,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $412,000 in cash and issuing 10,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,800 as well as $10,500 in stock issuance costs.

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