Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $319,000 in cash and issuing 14,100 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $23,500 as well as $8,800 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