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.)

Worksheet Amounts

Inventory

Land

Buildings and equipment

Franchise agreements

Goodwill

Revenues

Additional paid-in capital

Expenses

Retained earnings, 1/1

Retained earnings, 12/31