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	$	510,750		45,400		$	45,400
Receivables		277,500		369,000			369,000
Inventory		487,500		243,000			297,800
Land		607,500		164,000			137,500
Building and equipment (net)		830,000		301,000			370,300
Franchise agreements		316,000		275,000			309,200
Accounts payable		(388,000	)	(146,000	)		(146,000	)
Accrued expenses		(125,000	)	(33,000	)		(33,000	)
Longterm liabilities		(1,102,500	)	(610,000	)		(610,000	)
Common stock$20 par value		(660,000	)
Common stock$5 par value				(210,000	)
Additional paidin capital		(70,000	)	(90,000	)
Retained earnings, 1/1		(630,000	)	(280,000	)
Revenues		(1,037,750	)	(383,400	)
Expenses		984,000		355,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $140,000 in cash and issuing 17,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,700 as well as $6,700 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)

inventory

land

building and equipment

franchise agreements

goodwill

revenues

additional paid in capital

expenses

retained earning 1/1

retained earnings 12/31