The condensed financial statements for OIL Inc. and ERS Company for the year ended December $31,$ Year $5,$ follow:

OIL ERS

Revenues $ $915,000$ $ $310,000$

Expenses $665,000205,000$

Net income $ $250,000$ $ $105,000$

Retained earnings, $1/1/$Year $5$ $ $805,000$ $ $205,000$

Net income $250,000105,000$

Dividends paid $95,0000$

Retained earnings, $12/31/$Year $5$ $ $960,000$ $ $310,000$

Cash $ $85,000$ $ $115,000$

Receivables and inventory $405,000175,000$

Patented technology $($net$)905,000307,500$

Equipment $($net$)705,000605,000$

Total assets $ $2,100,000$ $ $1,202,500$

Liabilities $ $605,000$ $ $417,500$

Common shares $535,000475,000$

Retained earnings $960,000310,000$

Total liabilities and equities $ $2,100,000$ $ $1,202,500$

On December $31,$ Year $5,$ after the above figures were prepared, OIL issued $$221,000$ in debt and $11,000$ new shares to the owners of ERS for $80\%$ of the outstanding shares of that company. OIL shares had a fair value of $$45$ per share.

OIL also paid $$35,000$ to a broker for arranging the transaction. In addition, OIL paid $$37,000$ in stock issuance costs. ERS$$s equipment was actually worth $$700,000,$ but its patented technology was appraised at only $$285,000.$

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 $5$

OIL'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 $