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On June 30, 2015, Wisconsin, Inc., issued $392,500 in debt and 15,400 new shares of its $10 par value stock to Badger Company owners in

On June 30, 2015, Wisconsin, Inc., issued $392,500 in debt and 15,400 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, 2015, were as follows:

Wisconsin Badger
Revenues $ (1,023,000 ) $ (305,000)
Expenses 692,000 202,000

Net income $ (331,000 ) $ (103,000)

Retained earnings, 1/1 $ (813,000 ) $ (294,000)
Net income (331,000 ) (103,000)
Dividends declared 108,500 0

Retained earnings, 6/30 $ (1,035,500 ) $ (397,000)

Cash $ 102,500 $ 100,000
Receivables and inventory 419,000 159,000
Patented technology (net) 948,000 354,000
Equipment (net) 771,000 697,000

Total assets $ 2,240,500 $ 1,310,000

Liabilities $ (575,000 ) $ (443,000)
Common stock (360,000 ) (200,000)
Additional paid-in capital (270,000 ) (270,000)
Retained earnings (1,035,500 ) (397,000)

Total liabilities and equities $ (2,240,500 ) $ (1,310,000)

Note: Parentheses indicate a credit balance.

Wisconsin also paid $31,700 to a broker for arranging the transaction. In addition, Wisconsin paid $49,200 in stock issuance costs. Badgers equipment was actually worth $800,500, but its patented technology was valued at only $326,000.

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

Accounts Amounts a. New 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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