On June 30, 2015, Wisconsin, Inc., issued $158,100 in debt and 21,600 new shares of its $10 par value stock to Badger Company owners in exchange for all of the outstanding shares of that company. Wisconsin shares had a fair value of $40 per share. Prior to the combination, the financial statements for Wisconsin and Badger for the six-month period ending June 30, 2015, were as follows:
Wisconsin Badger
Revenues $ (983,000 ) $ (448,000)
Expenses 687,000 286,000
Net income $ (296,000 ) $ (162,000)
Retained earnings, 1/1 $ (892,000 ) $ (253,000)
Net income (296,000 ) (162,000)
Dividends declared 102,250 0
Retained earnings, 6/30 $ (1,085,750) $ (415,000)
Cash $ 187,750 $ 259,000
Receivables and inventory 418,000 174,000
Patented technology (net) 987,000 333,000
Equipment (net) 706,000 601,000
Total assets $ 2,298,750 $ 1,367,000
Liabilities $ (583,000 ) $ (482,000)
Common stock (360,000 ) (200,000)
Additional paid-in capital (270,000 ) (270,000)
Retained earnings (1,085,750 ) (415,000)
Total liabilities and equities $ (2,298,750) $ (1,367,000)
Note: Parentheses indicate a credit balance.
Wisconsin also paid $31,600 to a broker for arranging the transaction. In addition, Wisconsin paid $45,600 in stock issuance costs. Badger’s equipment was actually worth $703,000, but its patented technology was valued at only $304,900.
What are the consolidated balances for the following accounts? (Input all amounts as positive values.)
a.) Net Income.
b) Retained Earnings, 1/1/15. $892,000
c) Patented Technology. $1,291,900
d) Goodwill.
e) Liabilities.
f) Common stock.
g) Additional paid-in capital.

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