The condensed financial statements for OIL Inc. and ERS Company for the year ended December 31, Year 5 , follow: On December 31, Year 5, after the above figures were prepared, OIL issued $240,000 in debt and 16,000 new shares to the owners of ERS for 80% of the outstanding shares of that company. Oll shares had a fair value of $33 per share. Oll also paid $43,000 to a broker for arranging the transaction. In addition, OIL paid $45,000 in stock issuance costs, ERS's equipment was actually worth $716,000, but its patented technology was appraised at only $293,000 Required: What are the consolidated balances for the year ended/at December 31, Year 5, for the following accounts? (Omit $ sign in your response.) (a) Net income OlL's net income considered in the Consolidated Financial Statement (b) Retained earnings, 1/1/Year 5 OlL's retained earnings in the Financial statement for Consolidation (c) Equipment Value of equipment after acquisition (d) Patented technology Value of patent after acquisition (e) Goodwill Goodwill (f) Liabilities Total liabilities after acquisition (g) Common shares Total value of common shares after acquisition (h) Non-controlling interests Total value of non-controlling interest after acquisition