The financial statements for CAP Inc. and SAP Company for the year ended December 31, Year 5, follow: (see financial statements attached)

On December 31, Year 5, after the above figures were prepared, CAP issued $300,000 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 $30,000 to a broker for arranging the transaction. In addition, CAP paid $40,000 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?

(a)		Profit
(b)		Retained earnings, 12/31/Year 5
(c)		Equipment
(d)		Patented technology
(e)		Goodwill
(f)		Ordinary shares
(g)		Liabilities