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Following are preacquisition financial balances tor Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts. On December 31, Padre acquires Sol's outstanding stock by paying $155,000 in cash and issuing 16, 500 shares of its own common stock with a fair value of 540 per share. Padre paid legal and accounting fees of $26, 500 as well as $11, 500 in stock issuance costs. Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed