On June $30,2023,$ Wisconsin, Incorporated, issued $$147,900$ in debt and $20,400$ new shares of its $$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 $30,2023,$ were as follows $($credit balances in parentheses$)$:

Items Wisconsin Badger

Revenues $ $(930,000)$ $ $(331,000)$

Expenses $663,000210,000$

Net income $ $(267,000)$ $ $(121,000)$

Retained earnings, $1/1$ $ $(809,000)$ $ $(216,000)$

Net income $(267,000)(121,000)$

Dividends declared $114,2500$

Retained earnings, $6/30$ $ $(961,750)$ $ $(337,000)$

Cash $ $69,750$ $ $118,000$

Receivables and inventory $461,000194,000$

Patented technology $($net$)911,000321,000$

Equipment $($net$)720,000650,000$

Total assets $ $2,161,750$ $ $1,283,000$

Liabilities $ $(570,000)$ $ $(476,000)$

Common stock $(360,000)(200,000)$

Additional paid$-$in capital $(270,000)(270,000)$

Retained earnings $(961,750)(337,000)$

Total liabilities and equities $ $(2,161,750)$ $ $(1,283,000)$

Wisconsin also paid $$32,300$ to a broker for arranging the transaction. In addition, Wisconsin paid $$44,700$ in stock issuance costs. Badger$$s equipment was actually worth $$768,500,$ but its patented technology was valued at only $$300,800.$

Required:

What are the consolidated balances for the following accounts?