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On June 30, 2017, Wisconsin, Inc., issued $158,250 in debt and 19,400 new shares of its $10 par value stock to Badger Company owners in

On June 30, 2017, Wisconsin, Inc., issued $158,250 in debt and 19,400 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, 2017, were as follows:

Wisconsin Badger
Revenues $ (1,001,000) $ (362,000)
Expenses 690,000 247,000
Net income $ (311,000) $ (115,000)
Retained earnings, 1/1 $ (869,000) $ (204,000)
Net income (311,000) (115,000)
Dividends declared 111,750 0
Retained earnings, 6/30 $ (1,068,250) $ (319,000)
Cash $ 92,250 $ 114,000
Receivables and inventory 482,000 183,000
Patented technology (net) 935,000 293,000
Equipment (net) 713,000 695,000
Total assets $ 2,222,250 $ 1,285,000
Liabilities $ (524,000) $ (496,000)
Common stock (360,000) (200,000)
Additional paid-in capital (270,000) (270,000)
Retained earnings (1,068,250) (319,000)
Total liabilities and equities $ (2,222,250) $ (1,285,000)

Wisconsin also paid $37,000 to a broker for arranging the transaction. In addition, Wisconsin paid $46,600 in stock issuance costs. Badgers equipment was actually worth $811,250, but its patented technology was valued at only $269,600.

What are the consolidated balances for the following accounts?

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