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		$	300,750				$	62,200				$	62,200
Receivables			279,000					353,000					353,000
Inventory			510,000					269,000					323,100
Land			677,500					176,000					150,900
Building and equipment (net)			747,500					340,000					403,600
Franchise agreements			288,000					273,000					304,200
Accounts payable			(375,000	)				(185,000	)				(185,000	)
Accrued expenses			(97,000	)				(52,000	)				(52,000	)
Long-term liabilities			(1,007,500	)				(590,000	)				(590,000	)
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			(537,500	)				(326,000	)
Revenues			(1,055,750	)				(418,200	)
Expenses			1,000,000					398,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $354,000 in cash and issuing 12,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,400 as well as $14,100 in stock issuance costs.

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

Inventory

Land

Bldg & Equipment

Franchise agreements

Goodwill

Revenues

Addtl paid in capital

Expenses

Retained earnings 1/1

Retained earnings 12/31