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 Values Book Values Fair Values 12/31 12/31 12/31 Cash $ 584,750 84,100 $ 84,100 Receivables 290,250 392,000 392,000 Inventory 535,000 249,000 303,400 Land 647,500 200,000 177,500 Building and equipment (net) 645,000 237,000 304,600 Franchise agreements 267,000 174,000 210,100 Accounts payable (372,000 ) (141,000 ) (141,000 ) Accrued expenses (133,000 ) (38,500 ) (38,500 ) Longterm liabilities (1,082,500 ) (567,500 ) (567,500 ) 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 (592,500 ) (267,000 ) Revenues (1,051,500 ) (373,100 ) Expenses 992,000 351,000 Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol’s outstanding stock by paying $349,000 in cash and issuing 11,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $23,400 as well as $12,800 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.)