Following are preacquisition financial balances for Pappa Company and Son Company as of December 31. Also included are fair values for Son Company accounts.

	Pappa Company					Son Company
	Book Values					Book Values					Fair Values
	12/31					12/31					12/31
Cash		$	306,750				$	62,450				$	62,450
Receivables			257,250					376,000					376,000
Inventory			590,000					291,000					344,200
Land			805,000					140,000					119,800
Buildings and equipment (net)			697,500					335,000					402,500
Franchise agreements			230,000					250,000					285,200		So
Accounts payable			(364,000	)				(205,000	)				(205,000	)
Accrued expenses			(156,000	)				(39,750	)				(39,750	)
Long-term liabilities			(955,000	)				(585,000	)				(585,000	)
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			(625,000	)				(297,000	)
Revenues			(990,500	)				(364,700	)
Expenses			934,000					337,000

Note: Parentheses indicate a credit balance.

On December 31, Pappa acquires Sons outstanding stock by paying $137,000 in cash and issuing 17,700 shares of its own common stock with a fair value of $40 per share. Pappa paid legal and accounting fees of $25,400 as well as $9,900 in stock issuance costs.

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

Accounts	Amounts
Inventory	$
Land	$
Buildings and equipment	$
Franchise agreements	$
Goodwill	$
Revenues	$
Additional paid-in capital	$
Expenses	$
Retained earnings, 1/1	$