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Following are pre-acquisition 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	$	300,750		62,200		$	62,200
Receivables		279,000		353,000			353,000
Inventory		510,000		269,000			323,100
Land		677,500		176,000			150,900
Building and equipment (net)		747,500		340,000			403,600
Franchise agreements		288,000		273,000			304,200
Accounts payable		(375,000)		(185,000)			(185,000)
Accrued expenses		(97,000)		(52,000)			(52,000)
Longterm liabilities		(1,007,500)		(590,000)			(590,000)
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		(537,500)		(326,000)
Revenues		(1,055,750)		(418,200)
Expenses		1,000,000		398,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $354,000 in cash and issuing 12,600 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $28,400 as well as $14,100 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed. (Input all amounts as positive values.)

Accounts	Amounts
Inventory	$833,100
Land	$828,400
Buildings and Equipment	$1,151,100
Franchise agreements	$592,200
Goodwill	$???
Revenues	$1,055,750
Additional paid-in capital	$307,900
Expenses	$1,028,400
Retained Earnings, 1/1	$537,500
Retained Earnings 12/31	$???

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