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		$	526,750				$	88,800				$	88,800
Receivables			222,750					359,000					359,000
Inventory			487,500					283,000					334,500
Land			610,000					136,000					115,400
Building and equipment (net)			677,500					326,000					392,300
Franchise agreements			245,000					243,000					280,700
Accounts payable			(354,000	)				(134,000	)				(134,000	)
Accrued expenses			(108,000	)				(35,000	)				(35,000	)
Long-term liabilities			(977,500	)				(602,500	)				(602,500	)
Common stock$20 par value			(660,000	)
Common stock$5 par value								(210,000	)
Additional paid-in capital			(70,000	)				(90,000	)
Retained earnings, 1/1			(542,500	)				(338,000	)
Revenues			(994,500	)				(379,300	)
Expenses			937,000					353,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $426,000 in cash and issuing 11,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $27,500 as well as $7,000 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed.