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	$ 317,000	$ 59,400	$ 59,400
Receivables	240,000	381,000	381,000
Inventory	520,000	296,000	349,100
Land	762,500	170,000	142,900
Building and equipment (net)	672,500	321,000	387,500
Franchise agreements	260,000	237,000	268,800
Accounts payable	(354,000)	(149,000)	(149,000)
Accrued expenses	(109,000)	(40,000)	(40,000)
Long-term liabilities	(1,132,500)	(660,000)	(660,000)
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	(402,500)	(290,000)	0
Revenues	(980,000)	(395,400)	0
Expenses	936,000	370,000	0

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $219,000 in cash and issuing 15,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,200 as well as $13,200 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.

\begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Accounts } & \multicolumn{1}{c|}{ Amounts } \\ \hline Inventory & \\ \hline Land & \\ \hline Buildings and equipment & \\ \hline Franchise agreements & \\ \hline Goodwill & \\ \hline Revenues & \\ \hline Additional paid-in capital & \\ \hline Expenses & \\ \hline Retained earnings, 1/1 & \\ \hline Retained earnings, 12/31 & \\ \hline \end{tabular}