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 Sol Company Company Book Values Fair Values Book Values 12/31 12/31 12/31 Cash 538,750 294,000 S 88,750 302,000 257,000 215,000 339,000 88,750 302,000 Receivables Inventory 412,500 620,000 807,500 224,000 314,500 185,200 406,100 227,300 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, 1/1 194,000 (219,000) (33,750) (552,500) (383,000) (155,000) (219,000) (33,750) (552,500) (1,065,000) (660,000) (210,000) (90,000) (265,000) (347,500) 322,000 (70,000) (510,000) (1,048,750) 995,000 Revenues Expenses Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $155,000 in cash and issuing 16,500 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $26,500 as well as $11,900 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.) Worksheet Amounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31