$3\mathrm{.}1.$ Please include all formulas!!!

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

$($Note: Parentheses indicate a credit balance$)$

On December $31,$ Padre acquires Sol's outstanding stock by paying $\backslash (\backslash$$ $140,000\backslash )$ in cash and issuing $17,300$ shares of its own common stock with a fair value of $\backslash (\backslash$$ $40\backslash )$ per share. Padre paid legal and accounting fees of $\backslash (\backslash$$ $20,700\backslash )$ as well as $\backslash (\backslash$$ $6,700\backslash )$ in stock issuance costs.

Required: Note: Use the cells A$2$ to D$32$ from the above information to complete this question. Formulas for any items to be subtracted must return negative values.

Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed below.

$\backslash$begin$\{$tabular$\}\{|$l$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{1\}\{|$c$|\}\{$ Accounts $\}$ & Amount $\backslash \backslash$

$\backslash$hline Inventory & $\backslash \backslash$

$\backslash$hline Land & $\backslash \backslash$

$\backslash$hline Buildings and equipment & $\backslash \backslash$

$\backslash$hline Franchise agreements & $\backslash \backslash$

$\backslash$hline Goodwill & $\backslash \backslash$

$\backslash$hline Revenues & $\backslash \backslash$

$\backslash$hline Additional paid$-$in capital & $\backslash \backslash$

$\backslash$hline Expenses & $\backslash \backslash$

$\backslash$hline Retained earnings $1/1$ & $\backslash \backslash$

$\backslash$hline Retained earnings $12/31$ & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$