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		$	138,750				$	82,850				$	82,850
Receivables			281,250					296,000					296,000
Inventory			622,500					194,000					249,500
Land			797,500					203,000					178,000
Building and equipment (net)			770,000					278,000					338,500
Franchise agreements			256,000					273,000					306,500
Accounts payable			(387,000	)				(136,000	)				(136,000	)
Accrued expenses			(90,000	)				(48,250	)				(48,250	)
Long-term liabilities			(982,500	)				(520,000	)				(520,000	)
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			(635,000	)				(298,000	)
Revenues			(1,029,500	)				(372,600	)
Expenses			988,000					348,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $406,000 in cash and issuing 11,100 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,100 as well as $11,400 in stock issuance costs.

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

Accounts	Amounts
Inventory
Land
Building & equipment
Franchise agreements
Goodwill
Revenues
Additional paid in capital
Expenses
Retained earnings 1/1
Retained earnings 12/31