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	$	408,250		82,650		$	82,650
Receivables		225,750		330,000			330,000
Inventory		632,500		219,000			275,300
Land		792,500		173,000			149,100
Building and equipment (net)		627,500		334,000			399,800
Franchise agreements		225,000		255,000			285,000
Accounts payable		(303,000	)	(161,000	)		(161,000	)
Accrued expenses		(141,000	)	(49,750	)		(49,750	)
Longterm liabilities		(1,130,000	)	(550,000	)		(550,000	)
Common stock$20 par value		(660,000	)
Common stock$5 par value				(210,000	)
Additional paidin capital		(70,000	)	(90,000	)
Retained earnings, 1/1		(560,000	)	(306,000	)
Revenues		(1,023,500	)	(381,900	)
Expenses		976,000		355,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $367,000 in cash and issuing 12,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,100 as well as $9,400 in stock issuance costs.

Determine the value that would be shown in Padres 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