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 $12,000$ new shares to the owners of

ERS for $80\%$ of the outstanding shares of that company. OIL shares had a fair value of $$40$ per share.

OIL also paid $$30,000$ to a broker for arranging the transaction. In addition, OIL paid $$32,000$ in stock issuance costs. ERS's

equipment was actually worth $$690,000,$ but its patented technology was appraised at only $$280,000.$

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

OIL'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