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		$	510,750				$	45,400				$	45,400
Receivables			277,500					369,000					369,000
Inventory			487,500					243,000					297,800
Land			607,500					164,000					137,500
Buildings and equipment (net)			830,000					301,000					370,300
Franchise agreements			316,000					275,000					309,200
Accounts payable			(388,000	)				(146,000	)				(146,000	)
Accrued expenses			(125,000	)				(33,000	)				(33,000	)
Long-term liabilities			(1,102,500	)				(610,000	)				(610,000	)
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			(630,000	)				(280,000	)
Revenues			(1,037,750	)				(383,400	)
Expenses			984,000					355,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $140,000 in cash and issuing 17,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,700 as well as $6,700 in stock issuance costs.

Determine the value that would be shown in Padre and Sols consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)