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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

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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: $ $ $ Badger (453,000) 294,000 (159,000) (264,000) (159,000) Revenues Expenses Net income Retained earnings, 1/1 Net income Dividends declared Retained earnings, 6/30 Cash Receivables and inventory Patented technology (net) Equipment (net) Total assets Liabilities Common stock Additional paid-in capital Retained earnings Total liabilities and equities Wisconsin $ (1,043, 000) 742,000 $ (301,000) $ (825,000) (301,000) 94,500 $(1,031,500) $ 101,500 451,000 931,000 705,000 $ 2,188,500 $ (527,000) (360,000) (270,000) (1,031,500) $(2,188,500) $ (423,000) 88,000 215,000 374,000 661,000 $ 1,338,000 $ (445,000) (200,000) (270,000 (423,000) $(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. Badger's 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) Amounts Accounts 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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