On June 30, 2020, Wisconsin, Inc., issued $315,450 in debt and 18,100 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): 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 (985,000) 707,000 $ (278,000) $ (801,000) (278,000) 105,000 Badger $ (462,000) 293,000 $ (169,000) $ (236,000) (169,000) $ (974,000) $ (405,000) $ 42,000 $ 79,000 413,000 216,000 911,000 347,000 739,000 664,000 $ 2,105,000 $ (501,000) (360,000) (270,000) (974,000) $(2,105,000) $ 1,306,000 $ (431,000) (200,000) (270,000) (405,000) $(1,306,000) Wisconsin also paid $39,700 to a broker for arranging the transaction. In addition, Wisconsin paid $41,600 in stock issuance costs. Badger's equipment was actually worth $796,750, but its patented technology was valued at only $322,900. What are the consolidated balances for the following accounts? (Input all amounts as positive values) > Answer is complete but not entirely correct. Accounts Amounts a. Net income $ 447,000 $ b. Retained earnings, 1/1/20 10,370,000 C. Patented technology (net) $ 669,900 d. Goodwill $ 791,000 e. Liabilities $ 932,000 f. Common stock $ 560,000 g. Additional paid-in capital $ 721,000