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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

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? (Input all amounts as positive values)

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Accounts Amounts a. Net income. b. Retained earnings, 1/1/17. c. Patented technology. d. Goodwill. e. Liabilities. f. Common stock. g. Additional paid-in capital

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