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On June 30, 2020, Wisconsin, Inc., issued $143,250 in debt and 24,100 new shares of its $10 par value stock to Badger Company owners in

On June 30, 2020, Wisconsin, Inc., issued $143,250 in debt and 24,100 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, 2020, were as follows (credit balances in parentheses):

Wisconsin Badger
Revenues $ (1,083,000 ) $ (450,000 )
Expenses 746,000 259,000
Net income $ (337,000 ) $ (191,000 )
Retained earnings, 1/1 $ (847,000 ) $ (274,000 )
Net income (337,000 ) (191,000 )
Dividends declared 110,000 0
Retained earnings, 6/30 $ (1,074,000 ) $ (465,000 )
Cash $ 147,000 $ 153,000
Receivables and inventory 441,000 318,000
Patented technology (net) 967,000 320,000
Equipment (net) 705,000 631,000
Total assets $ 2,260,000 $ 1,422,000
Liabilities $ (556,000 ) $ (487,000 )
Common stock (360,000 ) (200,000 )
Additional paid-in capital (270,000 ) (270,000 )
Retained earnings (1,074,000 ) (465,000 )
Total liabilities and equities $ (2,260,000 ) $ (1,422,000 )

Wisconsin also paid $35,500 to a broker for arranging the transaction. In addition, Wisconsin paid $46,000 in stock issuance costs. Badgers equipment was actually worth $771,250, but its patented technology was valued at only $292,800.

What are the consolidated balances for the following accounts? (Input all amounts as positive values)

a. Net Income

B. Retained Earnings 1/1/20

C . Patented Technology (net)

D. Goodwill

E. Liabilities

F. Common Stock

G. Additional Paid in capital

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