160 solar panels (with an implied 92 missing that you are encouraged to build to make it 252) and 246 accumulators (with 54 implied missing that would total 300 if you could build them all) that can be found in the southwest corner of the fifth map of the game's tutorial. I added the radar. In the tutorial scenario, you'll never be able to rebuild all of the accumulators, since there isn't any oil on the map and you can't research it anyway.