Note: Parentheses indicate a credit balance.

On December $31,$ Padre acquires Sol's outstanding stock by paying $$367,000$ in cash and issuing $12,300$ shares of its own common

stock with a fair value of $$40$ per share. Padre paid legal and accounting fees of $$28,100$ as well as $$9,400$ in stock issuance costs.

Required:

Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed:

Note: Input all amounts as positive values.

Answer is complete but not entirely correct.