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On June 30, 2015, Wisconsin, Inc., issued $181,400 in debt and 23,100 new shares of its $10 par value stock to Badger Company owners in

On June 30, 2015, Wisconsin, Inc., issued $181,400 in debt and 23,100 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, 2015, were as follows:

Wisconsin Badger
Revenues $ (1,043,000 ) $ (453,000)
Expenses 742,000 294,000

Net income $ (301,000 ) $ (159,000)

Retained earnings, 1/1 $ (825,000 ) $ (264,000)
Net income (301,000 ) (159,000)
Dividends declared 94,500 0

Retained earnings, 6/30 $ (1,031,500 ) $ (423,000)

Cash $ 101,500 $ 88,000
Receivables and inventory 451,000 215,000
Patented technology (net) 931,000 374,000
Equipment (net) 705,000 661,000

Total assets $ 2,188,500 $ 1,338,000

Liabilities $ (527,000 ) $ (445,000)
Common stock (360,000 ) (200,000)
Additional paid-in capital (270,000 ) (270,000)
Retained earnings (1,031,500 ) (423,000)

Total liabilities and equities $ (2,188,500 ) $ (1,338,000)

Note: Parentheses indicate a credit balance.

Wisconsin also paid $32,700 to a broker for arranging the transaction. In addition, Wisconsin paid $46,800 in stock issuance costs. Badgers equipment was actually worth $833,500, but its patented technology was valued at only $344,100.

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

a. net income

b. retained earnings, 1/1/15

c. patented technology

d. goodwill

e. liabilities

f. common stock

g. additional paid in capital

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