The financial statements for CAP Inc. and SAP Company for the year ended December 31, Year 5, follow: SAP $ 310,000 205,000 $ CAP $910,000 665,000 245,000 $ 105,000 Revenues Expenses Profit Retained earnings, 1/1/Year S Profit Dividends paid Retained earnings, 12/31/Year 5 Equipment (net) Patented technology (net) Receivables and inventory Cash Total assets Ordinary shares Retained earnings Liabilities Total equities and liabilities $ 805,000 $ 210,000 245,000 95,000 $955,000 $ 705,000 905,000 405,000 105,000 $ 315,000 $ 605,000 310,000 175,000 115,000 $475,000 85,000 $2,100,000 $1,205,000 $540,000 955,000 315,000 605,000 $2,100,000 415,000 $1,205,000 On December 31, Year 5, after the above figures were prepared, CAP issued $305,000 in debt and 13,400 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $45 per share. CAP also paid $32.500 to a broker for arranging the transaction. In addition, CAP paid $45,000 in stock issuance costs. SAP's equipment was actually worth $725,000 but its patented technology was valued at only $275,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit $ sign in your response.) (a) Profit (b) Retained earnings, 12/31/Year 5 (c) Equipment (d) Patented technology (e) Goodill (f) Ordinary shares (g) Liabilities