Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longterm liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Padre Company Book Values 12/31 $ 584,750 290, 250 535,000 647,500 645,000 267,000 (372,000) (133,000) (1,082,500) (660,000) Sol Company Book Values Fair Values 12/31 12/31 84,100 $ 84,100 392,000 392,000 249,000 303,400 200,000 177,500 237,000 304,600 174,000 210,100 (141,000) (141,000) (38,500) (38,500) (567,500) (567,500) (70,000) (592,500) (1,051,500) 992,000 (210,000) (90,000) (267,000) (373, 100) 351,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $349,000 in cash and issuing 11,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $23,400 as well as $12,800 in stock issuance costs. Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.) Accounts Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31