On June 30, 2020, Wisconsin, Inc., issued $444,550 in debt and 15,200 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 Wisconsin $ (956,000) 677,000 ( 279,000) $ (891,000) (279,000) 113,250 $(1,056, 750) $ 74,750 469,000 922,000 745,000 $ 2, 210, 750 $ (524,000) (360,000) (270,000) (1,056, 750) $(2,210, 750) Badger $ (424,000) 250,000 $ (174,000) $ (279,000) (174,000) 0 $ (453,000) $ 102,000 213,000 327,000 600,000 $ 1,242,000 $ (319,000) (200,000) (270,000) (453, 000) $(1,242,000) Receivables and inventory Patented technology (net) Equipment (net) Total assets Liabilities Common stock Additional paid-in capital Retained earnings Total liabilities and equities Wisconsin also paid $38,700 to a broker for arranging the transaction. In addition, Wisconsin paid $45,800 in stock issuance costs. Badger's equipment was actually worth $701,250, but its patented technology was valued at only $303,900. What are the consolidated balances for the following accounts? (Input all amounts as positive values) 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