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?

	Accounts	Amounts
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