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 $ 215,000 58,550 $ 58,550 Receivables 258,750 376,000 376,000 Inventory 532,500 252,000 309,400 Land 767,500 136,000 114,700 Building and equipment (net) 780,000 282,000 342,900 Franchise agreements 245,000 240,000 279,400 Accounts payable (321,000 ) (173,000 ) (173,000 ) Accrued expenses (140,000 ) (46,250 ) (46,250 ) Longterm liabilities (1,085,000 ) (545,000 ) (545,000 ) 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 (482,500 ) (253,000 ) Revenues (996,250 ) (373,300 ) Expenses 956,000 346,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sols 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. Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)

Inventory

Land

Buildings and Equip

Franchise agreements

Goodwill

Revenue

Additional paid-in-capital

Expenses

Retained earnings 1/1

Retained earnings 12/31