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 ) Long-term liabilities (1,130,000 ) (550,000 ) (550,000 ) 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 (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.