Following are preacquisition financial balances for Parrot Company and Sun Company as of December 31. Also included are fair values for Sun Company accounts. Parrot comp. book value, sun company book value and fair value cash 290,000 120,000 120,000 receivables 220,000 300,000 300,000 inventory 410,000 210,000 260,000 land 600,000 130,000 110,000 building and equipment 600,000 270,000 330,000 franchise agreements 220,000 190,000 220,000 accounts payable (190,000) (120,000) (120,000) accrued expenses (90,000) (30,000) (30,000) long-term liabilities (900,000) (510,000) (510,000) common stock- 20 par (660,000) common stock- 5 par (210,000) additional paid (70,000) (90,000) retained earnings, 1/1 (390,000) (240,000) revenues (960,000) (330,000) expenses 920,000 310,000 On December 31, Parrot acquires Sun's outstanding stock by paying $360,000 in cash and issuing 10,000 shares of its own common stock with a value of $40 per share. Parrot paid legal and accounting fees of $20,000 as well as $5,000 in stock issuance costs. In the following situations, determine the value that would be shown in consolidated financial statements for each of the accounts listed. Inventory Revenues Revenues Additional paid-in capital Buildings and equipment Expenses Franchise agreements Retained earnings, 1/1 Goodwill