2.8

On June 30, 2020, Wisconsin, inc, issued $407,700 in debt and 13,500 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 30,2020 , were as follows (credit balances in parentheses): Wisconsin also paid $31,900 to a broker for arranging the transaction. In addition. Wisconsin paid $43,600 in stock issuance costs Badger's equipment was actually worth $788,000. but its patented technology was valued at only $251,100. What are the consolidated balances for the following accounts? (Input all amounts as positive values) \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Accounts } & Amounts \\ \hline a. & Net income \\ \hline b. & Retained earnings, 1/1/20 \\ \hline c. & Patented technology (net) & \\ \hline d. & Goodwill & \\ \hline e. & Liabilities \\ \hline f. & Common stock \\ \hline g. & Additional paid-in capital \\ \hline \end{tabular}