On June 30, 2017, Wisconsin, Inc., issued $181,400 in debt and 23,100 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 $ (1,043,000 ) $ (453,000 ) Expenses 742,000 294,000 Net income $ (301,000 ) $ (159,000 ) Retained earnings, 1/1 $ (825,000 ) $ (264,000 ) Net income (301,000 ) (159,000 ) Dividends declared 94,500 0 Retained earnings, 6/30 $ (1,031,500 ) $ (423,000 ) Cash $ 101,500 $ 88,000 Receivables and inventory 451,000 215,000 Patented technology (net) 931,000 374,000 Equipment (net) 705,000 661,000 Total assets $ 2,188,500 $ 1,338,000 Liabilities $ (527,000 ) $ (445,000 ) Common stock (360,000 ) (200,000 ) Additional paid-in capital (270,000 ) (270,000 ) Retained earnings (1,031,500 ) (423,000 ) Total liabilities and equities $ (2,188,500 ) $ (1,338,000 ) Wisconsin also paid $32,700 to a broker for arranging the transaction. In addition, Wisconsin paid $46,800 in stock issuance costs. Badgers equipment was actually worth $833,500, but its patented technology was valued at only $344,100. What are the consolidated balances for the following accounts? (Input all amounts as positive values)