The financial statements for CAP Inc. and SAP Company for the year ended December 31, Year 5, follow: CAP SAP Expenses Profit $900,000 660,000 $ 240,000 $ 300,000 200,000 $100,000 $ 800,000 240,000 90,000 950,000 $ 700,000 900,000 400,000 80,000 $2,080,000 $ 530,000 950,000 600,000 $2,080,000 $ 200,000 100,000 Retained earnings, 1/1/Year 5 Profit Dividends paid Retained earnings, 12/31/Year 5 $300,000 $ 600,000 300,000 170,000 110,000 $1,180,000 $470,000 300,000 410,000 $1,180,000 Equipment (net Patented technology (net) Receivables and inventory Cash Total assets Ordinary shares Retained earnings Liabilities Total equities and liabilities Page 146 On December 31, Year 5, after the above figures were prepared, CAP issued S300,000 in debt and 15,000 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $40 per share CAP also paid S30,000 to a broker for arranging the transaction. In addition, CAP paid S40,000 in stock issuance costs. SAP's equipment was actually worth $710,000 but its patented technology was valued at only $270,000. Required: What are the balances for following accounts on the on the Year 5 consolidated financial statements? Profit Retained earnings, 12/31/Year5 Equipment Patented technology Goodwill Ordinary shares Liabilities