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 Company Company Book Values Book Values Fair Values 12/31 12/31 12/31 $ 262,500 $46, 850 $ 46, 850 Cash Receivables 251,250 432, 500 358,000 358,000 305, 000 163,000 320,000 356, 400 Inventory Land 762,500 637, 500 141,500 Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longterm liabilities 387, 100 303,000 232,000 268,000 (314, 000) (121, 000) (183, 000) (33, 250) (670, 000) (183, 000) (33, 250) (927, 500) (660, 000) 670,000) stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Common (210,000) (90, 000) (70, 000) (440,000) (249,000) (360, 600) (1, 052, 750) Revenues 1, 007, 000 335, 000 Expenses Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $393,000 in cash and issuing 10,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,400 as well as $9,200 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.) Answer is not complete Worksheet Amounts 788,900 Inventory $ 904,000 Land Buildings and equipment 1,024,600 Franchise agreements 535,000 Goodwill Revenues Additional paid-in Expenses Retained earnings, 1/1 Retained earnings 12131