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	$	538,750		88,750		$	88,750
Receivables		294,000		302,000			302,000
Inventory		412,500		257,000			314,500
Land		620,000		215,000			185,200
Building and equipment (net)		807,500		339,000			406,100
Franchise agreements		224,000		194,000			227,300
Accounts payable		(383,000	)	(219,000	)		(219,000	)
Accrued expenses		(155,000	)	(33,750	)		(33,750	)
Longterm liabilities		(1,065,000	)	(552,500	)		(552,500	)
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		(510,000	)	(265,000	)
Revenues		(1,048,750	)	(347,500	)
Expenses		995,000		322,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $155,000 in cash and issuing 16,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,500 as well as $11,900 in stock issuance costs.

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

Accounts

Inventory

Land

Buildings and equipment

Franchise agreements

Goodwill

Revenues

Additional paid-in capital

Expenses

Retained earnings, 1/1

Retained earnings, 12/31