13. The financial statements for Wisconsin, Inc., and Badgar Company for the six-month period ending June 30, 2009 follow:

	WISCONSIN	BADGER
Revenues	($900,000)	($300,000)
Expenses	$660,000	$200,000
Net Income	($240,000)	($100,000)
Retained earnings, 1/1	($800,000)	($200,000)
Net income	($240,000)	($100,000)
Dividend paid	$90,000	$0
Retained earnings, 6/30	($950,000)	($300,000)
Cash	$80,000	$110,000
Receivables and Inventory	$400,000	$170,000
Patented technology (net)	$900,000	$300,000
Equipment (net)	$700,000	$600,000
Total assets	$2,080,000	$1,180,000
Liabilities	($500,000)	($410,000)
Common stock	($360,000)	($200,000)
Additional paid-in capital	($270,000)	($270,000)
Retained earnings	($950,000)	($300,000)
Total liabilities and equities	($2,080,000)	($1,180,000)

On June 30, 2009, after these figures were prepared, Wisconsin issued $300,000 in debt and 15,000 new shares of its $10 par value stock to Badger owners in exchange for all of the outstanding shares of that company. Wisconsin shares had a fair value of $40 per share.

Wisconsin also paid $30,000 to a broker for arranging the transaction. In additional, Wisconsin paid $40,000 in stock issuance costs. Badgers equipment was actually worth $700,000 but its patented technology was valued at only $280,000.

What are the consolidated balances for the following accounts?

Net income

Retained earnings 1/1/09

Patented technology.

Goodwill.

Liabilities.

Common stock.

Additional paid-in capital.