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

	CAP			SAP
Revenues	$	920,000		$	320,000
Expenses		670,000			210,000
Profit	$	250,000		$	110,000
Retained earnings, 1/1/Year 5	$	810,000		$	220,000
Profit		250,000			110,000
Dividends paid		100,000			0
Retained earnings, 12/31/Year 5	$	960,000		$	330,000
Equipment (net)	$	710,000		$	610,000
Patented technology (net)		910,000			320,000
Receivables and inventory		410,000			180,000
Cash		90,000			120,000
Total assets	$	2,120,000		$	1,230,000
Ordinary shares	$	550,000		$	480,000
Retained earnings		960,000			330,000
Liabilities		610,000			420,000
Total equities and liabilities	$	2,120,000		$	1,230,000

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 of 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. SAPs 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?

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