Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Longterm liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Padre Company Book Values 12/31 $ 509,000 234,750 412,500 725,000 685,000 274,000 (380,000) (145,000) (917,500) (660,000) Sol Company Book Values Fair Values 12/31 12/31 57,350 $ 57,350 304,000 304,000 238,000 296,500 154,000 133,000 407,000 476,700 226,000 257,800 (195,000) (195,000) (52,750) (52,750) (555,000) (555,000) (70,000) (627,500) (968,250) 928,000 (210,000) (90,000) (255,000) (420,600) 392,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $412,000 in cash and issuing 10,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,800 as well as $10,500 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.) Amounts Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31