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 Compan Book Values Book Values 12/31 Fair Values 12/31 S 70,500 12/31 s 158,000 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 $ 70,500 274,500 582,500 710,000 665,000 277,000 (339, 000) (148,000) (940,000) (660,000) 305,000 267,000 221,000 299,000 256,000 156,000) (42,500) (607,500) 305,000 323,100 192,500 363,300 287,300 (156,000) (42,500) (607,500) (210,000) (90,000) (290,000) (343,500) 321,000 (70,000) (450,000) (1,038,000) 978,000 Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $154,000 in cash and issuing 16,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,300 as well as $10,600 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.) Worksheet Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Retained earnings, 1/1 Retained earnings, 12/31