On June 30, 2015, Wisconsin, Inc., issued $194,700 in debt and 20,800 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	$	(993,000	)	$	(410,000)
Expenses		737,000			295,000
Net income	$	(256,000	)	$	(115,000)
Retained earnings, 1/1	$	(838,000	)	$	(245,000)
Net income		(256,000	)		(115,000)
Dividends declared		95,250			0
Retained earnings, 6/30	$	(998,750	)	$	(360,000)
Cash	$	76,750		$	87,000
Receivables and inventory		430,000			173,000
Patented technology (net)		954,000			388,000
Equipment (net)		726,000			634,000
Total assets	$	2,186,750		$	1,282,000
Liabilities	$	(558,000	)	$	(452,000)
Common stock		(360,000	)		(200,000)
Additional paid-in capital		(270,000	)		(270,000)
Retained earnings		(998,750	)		(360,000)
Total liabilities and equities	$	(2,186,750	)	$	(1,282,000)

Note: Parentheses indicate a credit balance.

Wisconsin also paid $38,200 to a broker for arranging the transaction. In addition, Wisconsin paid $46,100 in stock issuance costs. Badgers equipment was actually worth $785,500, but its patented technology was valued at only $364,000.

What are the consolidated balances for the following accounts?

a. Net income

b. Retained earnings, 1/1/15

c. patented technology

d. Goodwill

e. Liabilities

f. Common Stock

g. Additional Paid-in-capital