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		$	262,500				$	46,850				$	46,850
Receivables			251,250					358,000					358,000
Inventory			432,500					305,000					356,400
Land			762,500					163,000					141,500
Building and equipment (net)			637,500					320,000					387,100
Franchise agreements			232,000					268,000					303,000
Accounts payable			(314,000	)				(183,000	)				(183,000	)
Accrued expenses			(121,000	)				(33,250	)				(33,250	)
Long-term liabilities			(927,500	)				(670,000	)				(670,000	)
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			(440,000	)				(249,000	)
Revenues			(1,052,750	)				(360,600	)
Expenses			1,007,000					335,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $393,000 in cash and issuing 10,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,400 as well as $9,200 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. Invntory - ? / Land - ? / Buildings & Equipment - ? / Franchise aggreements - ? / Goodwill - ? / Revenues - ? / Addtl paid in capitals - ? / Expenses - ? / Retained earnings 1/1 - ? / Retained earnings 12/31 - ?