The condensed financial statements for OIL Inc. and ERS Company for the year ended December 31, Year 5, follow: Revenues Expenses Net income Retained earnings, 1/1/Year 5 Net incone Dividends paid Retained earnings, 12/31/Year 5 Cash Receivables and inventory Patented technology (net) Equipment (net) Total assets Liabilities Common shares OIL ERS $ 903,000 $ 302,000 661,000 201,000 $ 242,000 $ 101,000 $ 801,000 $ 201,000 242,000 101,000 91,000 $ 952,000 $ 302,000 $ 81,000 $111,000 401,000 171,000 901,000 301,500 701,000 601,000 $2,084,000 $1,184,500 $ 601,000 $ 411,500) Retained earnings Total liabilities and equities 531,000 952,000 $2,084,000 471,000 302,000 $1,184,500 On December 31, Year 5, after the above figures were prepared. Oll issued $245,000 in debt and 14,000 new shares to the owners of ERS for 90% of the outstanding shares of that company. Oll. shares had a fair value of $41 per share. Oll also paid $31,000 to a broker for arranging the transaction. In addition, Oll. paid $33,000 in stock issuance costs. ERS's equipment was actually worth $692.000, but its patented technology was appraised at only $281,000. Required: What are the consolidated balances for the year ended/at December 31, Year 5. for the following accounts?