On June 30, 2017, Wisconsin, Inc., issued $274,800 in debt and 17,700 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	$	(994,000	)		$	(396,000	)
Expenses		712,000				289,000
Net income	$	(282,000	)		$	(107,000	)
Retained earnings, 1/1	$	(818,000	)		$	(218,000	)
Net income		(282,000	)			(107,000	)
Dividends declared		98,750				0
Retained earnings, 6/30	$	(1,001,250	)		$	(325,000	)
Cash	$	86,250			$	62,000
Receivables and inventory		457,000				161,000
Patented technology (net)		905,000				333,000
Equipment (net)		760,000				663,000
Total assets	$	2,208,250			$	1,219,000
Liabilities	$	(577,000	)		$	(424,000	)
Common stock		(360,000	)			(200,000	)
Additional paid-in capital		(270,000	)			(270,000	)
Retained earnings		(1,001,250	)			(325,000	)
Total liabilities and equities	$	(2,208,250	)		$	(1,219,000	)

Wisconsin also paid $39,500 to a broker for arranging the transaction. In addition, Wisconsin paid $46,700 in stock issuance costs. Badgers equipment was actually worth $813,000, but its patented technology was valued at only $308,200.

What are the consolidated balances for the following accounts?