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 11 abilities Common stock-$20 par value Common stock-$5 par value Additional paid in capital Retained earnings 1/1 Revenues Expenses Padre Company Book Values 12/31 159,000 277,500 437,500 700,000 752,500 311,000 (352,000) (109,000) (932,500) (660,000) Bol Company Book Values Fair Values 12/31 12/31 $ 45,550 $ 45,550 380,000 380,000 289,000 348,200 213,000 188,500 274,000 336,700 273,000 304,800 (179,000) (179,000) (42,250) (42,250) (640,000) (640,000) (70,000) (455,000) (1,049,000) 990,000 (210,000) (90,000) (288,000) (359,300) 334,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's 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 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 Expenses