Following are preacquisition financial balances for Padre Company and Sol Company as of December $31.$ Also included are fair values

for Sol Company accounts.

Note: Parentheses indicate a credit balance.

On December $31,$ Padre acquires Sol's outstanding stock by paying $$108,000$ in cash and issuing $17,000$ shares of its own common

stock with a fair value of $$40$ per share. Padre paid legal and accounting fees of $$24,300$ as well as $$10,300$ in stock issuance costs.

Required:

Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed:

Note: Input all amounts as positive values.