The financial statements for CAP Inc. and SAP Company for the year ended December 31, Year 5, follow: On December 31, Year 5, after the above figures were prepared, CAP issued $314,000 in debt and 12,400 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $54 per share. CAP also paid $37,000 to a broker for arranging the transaction. In addition, CAP paid $54,000 in stock issuance costs. SAP's equipment was actually worth $752,000 but its patented technology was valued at only $284,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit $ sign in your response.)