On June 30, 2017, Wisconsin, Inc., issued $158,250 in debt and 19,400 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, 2017, were as follows:

	Wisconsin				Badger
Revenues	$	(1,001,000	)		$	(362,000	)
Expenses		690,000				247,000
Net income	$	(311,000	)		$	(115,000	)
Retained earnings, 1/1	$	(869,000	)		$	(204,000	)
Net income		(311,000	)			(115,000	)
Dividends declared		111,750				0
Retained earnings, 6/30	$	(1,068,250	)		$	(319,000	)
Cash	$	92,250			$	114,000
Receivables and inventory		482,000				183,000
Patented technology (net)		935,000				293,000
Equipment (net)		713,000				695,000
Total assets	$	2,222,250			$	1,285,000
Liabilities	$	(524,000	)		$	(496,000	)
Common stock		(360,000	)			(200,000	)
Additional paid-in capital		(270,000	)			(270,000	)
Retained earnings		(1,068,250	)			(319,000	)
Total liabilities and equities	$	(2,222,250	)		$	(1,285,000	)

Wisconsin also paid $37,000 to a broker for arranging the transaction. In addition, Wisconsin paid $46,600 in stock issuance costs. Badger’s equipment was actually worth $811,250, but its patented technology was valued at only $269,600.

What are the consolidated balances for the following accounts?