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		$	161,750				$	66,200				$	66,200
Receivables			288,750					350,000					350,000
Inventory			597,500					287,000					342,700
Land			785,000					129,000					109,000
Building and equipment (net)			697,500					284,000					349,200
Franchise agreements			265,000					262,000					296,800
Accounts payable			(341,000	)				(136,000	)				(136,000	)
Accrued expenses			(127,000	)				(52,500	)				(52,500	)
Long-term liabilities			(1,097,500	)				(617,500	)				(617,500	)
Common stock$20 par value			(660,000	)
Common stock$5 par value								(210,000	)
Additional paid-in capital			(70,000	)				(90,000	)
Retained earnings, 1/1			(452,000	)				(247,000	)
Revenues			(978,000	)				(351,200	)
Expenses			930,000					326,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $322,000 in cash and issuing 11,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,000 as well as $10,800 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed.

Inventory 940,200

Land 894,000

Building and equipment 1,046,700

Franchise agreements 561,800

Goodwill

Revenues 978,000

Additional paid in capital

Expenses

Retained earnings 1/1 452,000

Retained earnings 12/31