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 Company Book Values Book Values Fair Values 12/31 $ 64,400 12/31 12/31 $ 64,400 Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longterm liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses $ 424,000 269,250 455,000 655,000e 617,500 257,000 (394,000) (181,000) (917,500) (660,000) 307,000 252,000 170,000 292,000 235,000 (152,000) (53,000) (487,500) 307,000 307,600 146,100 353,100 274,000 (152,000) (53,000) (487,500) (210,000) (90,000) (302,000) (396,900) 371,000 (70,000) (400,000) (1,019,250) 964,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $184,000 in cash and issuing 16,800 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $25,500 as well as $6,500 in stock issuance costs. Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.) Worksheet Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12131