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	$	158,000		70,500		$	70,500
Receivables		274,500		305,000			305,000
Inventory		582,500		267,000			323,100
Land		710,000		221,000			192,500
Building and equipment (net)		665,000		299,000			363,300
Franchise agreements		277,000		256,000			287,300
Accounts payable		(339,000	)	(156,000	)		(156,000	)
Accrued expenses		(148,000	)	(42,500	)		(42,500	)
Longterm liabilities		(940,000	)	(607,500	)		(607,500	)
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		(450,000	)	(290,000	)
Revenues		(1,038,000	)	(343,500	)
Expenses		978,000		321,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $154,000 in cash and issuing 16,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,300 as well as $10,600 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.)

Accounts Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31