Following are preacquisition nancial 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 $ 161,750 $ 66,200 $ 66,200 Receivables 288,750 350,000 350,000 Inventory 597,500 287,000 342,700 Land 785,000 129,000 109,000 Building and equipment (net) 697,500 284,000 349,200 Franchise agreements 265,000 262,000 296,800 Accounts payable (341.000) (136.000) (136.000) Accrued expenses (127,000) (52,500) (52,500) Longterm liabilities (1,097,500) (617,500) (617,500) Common stock$20 par value (660,000) Common stock$5 par value (210,000) Additional paidin capital (70.000) (90,000) Retained earnings, 1/1 (452,000) (247,000) Revenues (978,000) (351,200) Expenses 930,000 326,000 | Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $322,000 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 $28,000 as well as $10,800 in stock issuance costs. Determine the value that would be shown in Padre's consolidated nancial statements for each of the accounts listed. (Input all amounts as positive values.) Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Retained earnings, 1/1 Retained earnings, 12/31