Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $188,000 in cash and issuing 15,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $21,800 as well as $6,100 in stock issuance costs. Required: Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed: Note: Input all amounts as positive values. \begin{tabular}{|l|} \hline \multicolumn{2}{|c|}{ Accounts } \\ \hline Inventory \\ \hline Land \\ \hline Buildings and equipment \\ \hline Franchise agreements \\ \hline Goodwill \\ \hline Revenues \\ \hline Additional paid-in capital \\ \hline Expenses \\ \hline Retained earnings, 1/1 \\ \hline Retained earnings, 12/31 \\ \hline \end{tabular}