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 liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Padre Company Sol Company Book Values Book Values Fair Values 12/31 12/31 12/31 $ 143,750 61,400 $ 61,400 288,750 398,000 398,000 625,000 250,000 301,700 655,000 203,000 182,700 730,000 364,000 431,600 277,000 219,000 251,400 (390,000) (153,000) (153,000) (94,000) (36,000) (36,000) (1,057,500) (682,500) (682,500) (660,000) (210,000) (70,000) (90,000) (405,000) (294,000) (968,000) (385,900) 925,000 356,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $242,500 in cash and issuing 15,200 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $24,400 as well as $8,600 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.) Amounts Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31