Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values or Sol Company accounts. Padre Sol Compan Company Book Values Book Values Fair Values 12/31 12/31 12/31 82, 650 330, 000 $ 408, 250 $ 82, 650 Cash 225,750 632, 500 Receivables 330, 000 219, 000 173, 000 275, 300 149, 100 Inventory Land 792,500 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, 1/1 627, 500 225, 000 (303, 000) 334,000 399, 800 255, 000 (161, 000) (49, 750) 285, 000 161, 000) (49,750) (141, 000) (1,130, 000) (550,000) (550, 000) (660, 000) (210,000) (90,000) (70, 000) (560, 000) (306, 000) (381, 900) (1, 023,500) 976, 000 Revenues 355,000 Expenses Note: Parentheses indicate a credit balance On December 31, Padre acquires Sol's outstanding stock by paying $367,000 in cash and issuing 12,300 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,100 as well as $9,400 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.) Answer is not complete. Worksheet Amounts $ 907,800 Inventory $ 941,600 Land Buildings and equipment $ 1,027,300 Franchise agreements 510,000 Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings 12/31