On June 30, 2017, Wisconsin, Inc., issued $92,400 in debt and 23,400 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 (944,000) $(443,000) Revenues Expenses 686,000 287,000 $ (258,000) Net income Retained earnings, 1/1 Net income Dividends declared $ (156,000) $ (207,000) 156,000) $(853,000) (258, 000) 110,000 Retained earnings, 6/30 $(1,001,000) $363,000) $ 58,000 442,000 $154,000 Receivables and inventory Patented technology (net) Equipment (net) 171,000 329,000 923,000 723,000 655,000 $ 2,146,000 $1,309,000 Total assets Liabilities Common stochk Additional paid-in capital Retained earnings $(515,000) (360,000) (270,000) $(476,000) (200,000) (270,000) 1,001,000 Total liabilities and equities $ (2,146, 000) (1,309,000) Wisconsin also paid $35,800 to a broker for arranging the transaction. In addition, Wisconsin paid $41,900 in stock issuance costs Badger's equipment was actually worth $821,500, but its patented technology was valued at only $305,700. What are the consolidated balances for the following accounts? (Input all amounts as positive values) a. Net income. b. Retained earnings, 1/1/17 c. Patented technology. d. Goodwill e. Liabilities