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 Sol Compan Book Values Fair Values Company Book Values 12/31 $ 62,200 353,000 269,000 176,000 340,000 273,000 (185,000) (52,000) (590,000) 12/31 $ 62,200 353,000 323,100 150,900 403,600 304,200 (185,000) (52,000) (590,000) 12/31 Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Long-term liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses $ 300,750 279,000 510,000 677,500 747,500 288,000 (375,000) (97,000) (1,007,500) (660,000) (70,000) (537,500) (1,055,750) 1,000,000 (210,000) (90,000) (326,000) (418,200) 398,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's 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 Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed