On June 30, 2017, Wisconsin, Inc., issued $137,250 in debt and 22,300 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, 2017, were as follows:

	Wisconsin				Badger
Revenues	$	(983,000)			$	(477,000)
Expenses		673,000				293,000
Net income	$	(310,000)			$	(184,000)
Retained earnings, 1/1	$	(849,000)			$	(238,000)
Net income		(310,000)				(184,000)
Dividends declared		92,500				0
Retained earnings, 6/30	$	(1,066,500)			$	(422,000)
Cash	$	170,500			$	165,000
Receivables and inventory		452,000				211,000
Patented technology (net)		917,000				398,000
Equipment (net)		745,000				617,000
Total assets	$	2,284,500			$	1,391,000
Liabilities	$	(588,000)			$	(499,000)
Common stock		(360,000)				(200,000)
Additional paid-in capital		(270,000)				(270,000)
Retained earnings		(1,066,500)				(422,000)
Total liabilities and equities	$	(2,284,500)			$	(1,391,000)

Wisconsin also paid $32,000 to a broker for arranging the transaction. In addition, Wisconsin paid $42,600 in stock issuance costs. Badgers equipment was actually worth $728,750, but its patented technology was valued at only $371,900.

What are the consolidated balances for the following accounts?

1. Goodwill?

2. Common Stock?

3. Additional paid-in capital?