The financial statements for CAP Inc. and SAP Company for the year ended December 31, Year 5. follow. CAP SAP Revenues Expenses $ 912,000 $ 312,000 666,000 206,000 Profit Retained earnings, 1/1/Year 5 Profit Dividends paid Retained earnings, 12/31/Year 5 Equipment (net) Patented technology (net) Receivables and inventory Cash Total assets Ordinary shares Liabilities Retained earnings Total equities and liabilities $ 246,000 $ 106,000 $ 806,000 246,000 96,000 $ 956,000 $ 706,000 906,000 406,000 86,000 $2,104,000 $ 542,000 956,000 606,000 $2,104,000 $ 212,000 106,000 0 $ 318,000 $ 606,000 312,000 176,000 116,000 $1,210,000 $ 476,000 318,000 416,000 $1,210,000 On December 31, Year 5, after the above figures were prepared, CAP Issued $306,000 in debt and 13,500 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $46 per share. CAP also paid $33,000 to a broker for arranging the transaction. In addition, CAP paid $46,000 in stock Issuance costs. SAP's equipment was actually worth $728,000 but its patented technology was valued at only $276,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (a) Profit 213000 (b) Retained earnings, 12/31/Year 5 $ 923000 (c) Equipment $ (d) Patented technology (e) Goodwill (f) Ordinary shares (g) Liabilities AAAA 14 $ $ $ $