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		$	193,250				$	72,900				$	72,900
Receivables			228,000					369,000					369,000
Inventory			602,500					190,000					242,200
Land			765,000					195,000					166,200
Building and equipment (net)			765,000					271,000					340,000
Franchise agreements			224,000					216,000					249,900
Accounts payable			(350,000	)				(138,000	)				(138,000	)
Accrued expenses			(119,000	)				(47,500	)				(47,500	)
Long-term liabilities			(995,000	)				(552,500	)				(552,500	)
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			(522,500	)				(251,000	)
Revenues			(1,041,250	)				(352,900	)
Expenses			980,000					328,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols 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.

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