The financial statements for CAP Inc, and SAP Company for the year ended December 31 , Year 5 , follow: On December 31, Year 5, ofter the above figures were prepared, CAP issued $316,000 in debt and 11,600 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $56 per share. CAP aiso paid $38,000 to a broker for arranging the transaction, In addition, CAP paid $56,000 in stock issuance costs. SAP's equipment was actually worth $758,000 but its patented technology was valued at only $286,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit $ sign in your response.) Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit $ sign in your response.)