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

OIL ERS

Revenues $ $951,000$ $ $334,000$

Expenses $677,000217,000$

Net income $ $274,000$ $ $117,000$

Retained earnings, $1/1/$Year $5$ $ $817,000$ $ $217,000$

Net income $274,000117,000$

Dividends paid $107,0000$

Retained earnings, $12/31/$Year $5$ $ $984,000$ $ $334,000$

Cash $ $97,000$ $ $127,000$

Receivables and inventory $417,000187,000$

Patented technology $($net$)917,000325,500$

Equipment $($net$)717,000617,000$

Total assets $ $2,148,000$ $ $1,256,500$

Liabilities $ $617,000$ $ $435,500$

Common shares $547,000487,000$

Retained earnings $984,000334,000$

Total liabilities and equities $ $2,148,000$ $ $1,256,500$

On December $31,$ Year $5,$ after the above figures were prepared, OIL issued $$257,000$ in debt and $14,000$ new shares to the owners of ERS for $80\%$ of the outstanding shares of that company. OIL shares had a fair value of $$37$ per share.

OIL also paid $$47,000$ to a broker for arranging the transaction. In addition, OIL paid $$49,000$ in stock issuance costs. ERS$$s equipment was actually worth $$724,000,$ but its patented technology was appraised at only $$297,000.$

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 $