Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. Items Padre Company Book Values 12/31 Sol Company Book Values 12/31 Fair Values 12/31 Cash $ 300,750 $ 62,200 $ 62,200 Receivables 279,000 353,000 353,000 Inventory 510,000 269,000 323,100 Land 677,500 176,000 150,900 Building and equipment (net) 747,500 340,000 403,600 Franchise agreements 288,000 273,000 304,200 Accounts payable (375,000) (185,000) (185,000) Accrued expenses (97,000) (52,000) (52,000) Long-term liabilities (1,007,500) (590,000) (590,000) Common stock$20 par value (660,000) 0 0 Common stock$5 par value 0 (210,000) 0 Additional paidin capital (70,000) (90,000) 0 Retained earnings, 1/1 (537,500) (326,000) 0 Revenues (1,055,750) (418,200) 0 Expenses 1,000,000 398,000 0 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sols outstanding stock by paying $354,000 in cash and issuing 12,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,400 as well as $14,100 in stock issuance costs. Required: Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed: Note: Input all amounts as positive values. Inventory Land Bldg and Equip Franchise Agree Goodwill Revenues Addi-paid in cap Expenses Retained Earnings 1/1 Retained Earnings 12/31