Saved 2 Following are preacquistion financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts Conpany Book Values Tair Values 12/31 Book Values 12/31 300,750 279,000 12/31 62,200 53,000 269,000 176.000 62,200 353,000 seceivables 150,900 03,600 04,200 15,000) (52,000 (590,000 Land Bollding and eaipnent (het) 77,300 273,400 (52, 000) 590,006 1.037,500) (210,000) 70,009)90,000 1.055,750) 1,030,008 (326,000) 418200 98.030 Note Parentheses indicate a credit belance On December 31, Padre acqures Sol's outstanding stock by paying $354,000 in cash and issuing 12,600 shares of its own common stock with a feir value of $40 per share. Padre paid legal and accounting fees of $28,400 as weil os $14,100 in stock issuance costs. Determine the value thet wouid be shown in Padre's consoidated financial statements f amounts as positive velues) for each of the accounts listed. (Input al