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On June 30, 2013, Wisconsin, Inc., issued $92,400 in debt and 23,400 new shares of its $10 par value stock to Badger Company owners in

On June 30, 2013, Wisconsin, Inc., issued $92,400 in debt and 23,400 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, 2013, were as follows:

Wisconsin Badger
Revenues $ (944,000 ) $ (443,000)
Expenses 686,000 287,000
Net income $ (258,000 ) $ (156,000)
Retained earnings, 1/1 $ (853,000 ) $ (207,000)
Net income (258,000 ) (156,000)
Dividends paid 110,000 0
Retained earnings, 6/30 $ (1,001,000 ) $ (363,000)
Cash $ 58,000 $ 154,000
Receivables and inventory 442,000 171,000
Patented technology (net) 923,000 329,000
Equipment (net) 723,000 655,000
Total assets $ 2,146,000 $ 1,309,000
Liabilities $ (515,000 ) $ (476,000)
Common stock (360,000 ) (200,000)
Additional paid-in capital (270,000 ) (270,000)
Retained earnings (1,001,000 ) (363,000)
Total liabilities and equities $ (2,146,000 ) $

(1,309,000)

Note: Parentheses indicate a credit balance.

Wisconsin also paid $35,800 to a broker for arranging the transaction. In addition, Wisconsin paid $41,900 in stock issuance costs. Badgers equipment was actually worth $821,500, but its patented technology was valued at only $305,700.

What are the consolidated balances for the following accounts? (Input all amounts as positive values.)

Accounts Amounts
a. Net income $
b. Retained earnings, 1/1/13 $
c. Patented technology $
d. Goodwill $
e. Liabilities $
f. Common stock $
g. Additional paid-in capital $

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