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	$	509,000		57,350		$	57,350
Receivables		234,750		304,000			304,000
Inventory		412,500		238,000			296,500
Land		725,000		154,000			133,000
Building and equipment (net)		685,000		407,000			476,700
Franchise agreements		274,000		226,000			257,800
Accounts payable		(380,000	)	(195,000	)		(195,000	)
Accrued expenses		(145,000	)	(52,750	)		(52,750	)
Longterm liabilities		(917,500	)	(555,000	)		(555,000	)
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		(627,500	)	(255,000	)
Revenues		(968,250	)	(420,600	)
Expenses		928,000		392,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $412,000 in cash and issuing 10,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,800 as well as $10,500 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)

\begin{tabular}{|l|c|} \hline \multicolumn{1}{|c|}{ Accounts } & \multicolumn{2}{c|}{ Amounts } \\ \hline Inventory & $709,000 \\ \hline Land & $858,000 \\ \hline Buildings and equipment & $1,161,700 \\ \hline Franchise agreements & $531,800 \\ \hline Goodwill & \\ \hline Revenues & $968,250 \\ \hline Additional paid-in capital & $263,500 \\ \hline Expenses & $950,800 \\ \hline Retained earnings, 1/1 & $627,500 \\ \hline Retained earnings, 12/31 & $644,950 \\ \hline \end{tabular}