The financial statements for CAP Inc. and SAP Company for the year ended December 31 , Year 5 , follow: On December 31, Year 5 , after the above figures were prepared, CAP issued $310,000 in debt and 12,000 new shares to the owners o SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $50 per share. CAP also paid $35,000 to a broker for arranging the transaction. In addition, CAP paid $50,000 in stock issuance costs. SAP's equipment was actually worth $740,000 but its patented technology was valued at only $280,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit $ sign in your response.)