Determine the value that would be shown in Padre's consolidated financial statements for each of the accounts listed. amounts os positive values) Cash Receivables Inventory Land Building and equipment (net) Franchise agreements Accounts payable Accrued expenses Long-term liabilities Common stock-$20 par value Common stock-$5 par value Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Company Book Values 12/31 $ 400,000 220,000 410,000 600,000 600,000 220,000 (300,000) (90,000) (900,000) (660,000) (70,000) (390,000) (960,000) 920,000 Sol Company Book Values 12/31 $ 120,000 300,000 210,000 130,000 270,000 190,000 (120,000) (30,000) (510,000) (210,000) (90,000) (240,000) (330,000) 310,000 Fair Values 12/31 $ 120,000 300,000 260,000 110,000 330,000 220,000 (120,000) (30,000) (510,000) Note: Parentheses indicate a credit balance. On December 31, Padre acquires Sol's outstanding stock by paying $360,000 in cash and issuing 10,000 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $20,000 as well as $5,000 in stock issuance costs.