Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts.

Items	Padre Company Book Values 12/31	Sol Company
		Book Values 12/31	Fair Values 12/31
Cash	$ 262,500	$ 46,850	$ 46,850
Receivables	251,250	358,000	358,000
Inventory	432,500	305,000	356,400
Land	762,500	163,000	141,500
Building and equipment (net)	637,500	320,000	387,100
Franchise agreements	232,000	268,000	303,000
Accounts payable	(314,000)	(183,000)	(183,000)
Accrued expenses	(121,000)	(33,250)	(33,250)
Long-term liabilities	(927,500)	(670,000)	(670,000)
Common stock$20 par value	(660,000)	0	0
Common stock$5 par value	0	(210,000)	0
Additional paidin capital	(70,000)	(90,000)	0
Retained earnings, 1/1	(440,000)	(249,000)	0
Revenues	(1,052,750)	(360,600)	0
Expenses	1,007,000	335,000	0

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $393,000 in cash and issuing 10,400 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,400 as well as $9,200 in stock issuance costs.

Required:

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

Note: Input all amounts as positive values.

\begin{tabular}{|l|lr|} \hline \multicolumn{1}{|c|}{ Accounts } & \multicolumn{2}{c|}{ Amounts } \\ \hline Inventory & $ & 432,500 \\ \hline Land & $ & 762,000 \\ \hline Buildings and equipment & $ & 637,500 \\ \hline Franchise agreements & $ & 232,000 \\ \hline Goodwill & \\ \hline Revenues & \\ \hline Additional paid-in capital & \\ \hline Expenses & \\ \hline Retained earnings, 1/1 & \\ \hline Retained earnings, 12/31 & \\ \hline \end{tabular}