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		$	159,000				$	45,550				$	45,550
Receivables			277,500					380,000					380,000
Inventory			437,500					289,000					348,200
Land			700,000					213,000					188,500
Building and equipment (net)			752,500					274,000					336,700
Franchise agreements			311,000					273,000					304,800
Accounts payable			(352,000	)				(179,000	)				(179,000	)
Accrued expenses			(109,000	)				(42,250	)				(42,250	)
Long-term liabilities			(932,500	)				(640,000	)				(640,000	)
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			(455,000	)				(288,000	)
Revenues			(1,049,000	)				(359,300	)
Expenses			990,000					334,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $142,500 in cash and issuing 17,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,900 as well as $12,500 in stock issuance costs.

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

I need the amounts for

Goodwill

Additional paid-in-capital