I need help with the last part, Retained earning, 12/31.

Thank you.

12/31 218,000 196,000 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 Book Values Values Fair Values 12/31 12/31 Cash $ 323, 750 28 78,250 $ 78,250 Receivables 222,750 346,000 346,000 Inventory 510,000 269,900 Land Land 214,000 189,500 Building and equipment (net) 845,000 307,000 375,000 Franchise agreements 226,300 Accounts payable (333,000) (198,000) (198,000) Accrued expenses (141,000) (32,250) (32,250) Longterm liabilities (1,122,500) (502,500) (502,500) 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 (430,000) (299,000) Revenues (1,030,500) (389,500) Expenses 967,000 362,000 622,500 296,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $405,000 in cash and issuing 10,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,900 as well as $11,600 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.) Accounts Inventory Land Buildings and equipment Franchise agreements Goodwill Revenues Additional paid-in capital Expenses Retained earnings, 1/1 Retained earnings, 12/31 Amounts $ 779,900 $ 812,000 $ 1,220,000 $ 522,300 $ 80,800 $ 1,030,500 $ 272,400 $ 989,900 430,000 $