On June 30, 2015, Wisconsin, Inc., issued $200,200 in debt and 19,300 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	$	(1,050,000	)	$	(402,000)
Expenses		732,000			293,000
Net income	$	(318,000	)	$	(109,000)
Retained earnings, 1/1	$	(810,000	)	$	(223,000)
Net income		(318,000	)		(109,000)
Dividends declared		103,000			0
Retained earnings, 6/30	$	(1,025,000	)	$	(332,000)
Cash	$	72,000		$	86,000
Receivables and inventory		460,000			252,000
Patented technology (net)		928,000			328,000
Equipment (net)		726,000			648,000
Total assets	$	2,186,000		$	1,314,000
Liabilities	$	(531,000	)	$	(512,000)
Common stock		(360,000	)		(200,000)
Additional paid-in capital		(270,000	)		(270,000)
Retained earnings		(1,025,000	)		(332,000)
Total liabilities and equities	$	(2,186,000	)	$	(1,314,000)

Note: Parentheses indicate a credit balance.

Wisconsin also paid $36,200 to a broker for arranging the transaction. In addition, Wisconsin paid $47,800 in stock issuance costs. Badgers equipment was actually worth $780,000, but its patented technology was valued at only $299,200.

What are the consolidated balances for the Goodwill?