On June $30,2023,$ Wisconsin, Incorporated, 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 $30,2023,$ were as follows $($credit balances in parentheses$)$:

Items Wisconsin Badger

Revenues $ $(958,000)$ $ $(345,000)$

Expenses $668,000228,000$

Net income $ $(290,000)$ $ $(117,000)$

Retained earnings, $1/1$ $ $(886,000)$ $ $(222,000)$

Net income $(290,000)(117,000)$

Dividends declared $104,0000$

Retained earnings, $6/30$ $ $(1,072,000)$ $ $(339,000)$

Cash $ $118,000$ $ $120,000$

Receivables and inventory $408,000151,000$

Patented technology $($net$)973,000273,000$

Equipment $($net$)730,000683,000$

Total assets $ $2,229,000$ $ $1,227,000$

Liabilities $ $(527,000)$ $ $(418,000)$

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

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

Retained earnings $(1,072,000)(339,000)$

Total liabilities and equities $ $(2,229,000)$ $ $(1,227,000)$

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.$

Required:

What are the consolidated balances for the following accounts?

Net Income

Retained Earnings, $1/1/23$

Patented Technology $($Net$)$

Good Will

Liabilities

Commons Stock

Additional Paid$-$in Capital