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 $ 306,750 62,450 $ 62,450 Cashi Receivables 257,250 376,000 376,000 Inventory 590,000 291,000 344,200 Land 805,000 140,000 119,800 697,500 335,000 402,500 Building and equipment (net) Franchise agreements 230,000 250,000 285,200 (364,000) (205,000) (205,000) Accounts payable Accrued expenses (156,000) (39,750) (39,750) Longterm liabilities (955,000) (585,000) (585,000) Common stock-$20 par value (660,000) (210,000) Common stock-$5 par value Additional paid-in capital. (70,000) (90,000) Retained earnings, 1/1 (625,000) (297,000) Revenues (990,500) (364,700) 934,000 337,000 Expenses Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $137,000 in cash and issuing 17,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $25,400 as well as $9,900 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.) Accounts Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31