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

	OIL			ERS
Revenues	$	945,000		$	330,000
Expenses		675,000			215,000
Net income	$	270,000		$	115,000
Retained earnings, 1/1/Year 5	$	815,000		$	215,000
Net income		270,000			115,000
Dividends paid		105,000			0
Retained earnings, 12/31/Year 5	$	980,000		$	330,000
Cash	$	95,000		$	125,000
Receivables and inventory		415,000			185,000
Patented technology (net)		915,000			322,500
Equipment (net)		715,000			615,000
Total assets	$	2,140,000		$	1,247,500
Liabilities	$	615,000		$	432,500
Common shares		545,000			485,000
Retained earnings		980,000			330,000
Total liabilities and equities	$	2,140,000		$	1,247,500

On December 31, Year 5, after the above figures were prepared, OIL issued $255,000 in debt and 15,000 new shares to the owners of ERS for 80% of the outstanding shares of that company. OIL shares had a fair value of $35 per share.

OIL also paid $45,000 to a broker for arranging the transaction. In addition, OIL paid $47,000 in stock issuance costs. ERSs equipment was actually worth $720,000, but its patented technology was appraised at only $295,000.

Required:

What are the consolidated balances for the year ended/at December 31, Year 5, for the following accounts?

(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 $