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 $305,000 in debt and 13,400 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $45 per share. CAP also paid $32,500 to a broker for arranging the transaction, In addition, CAP paid $45.000 in stock issuance costs. SAP's equipment was actually worth $725,000 but its patented technology was valued at only $275,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit \$ sign in your response.) 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 $305,000 in debt and 13,400 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $45 per share. CAP also paid $32,500 to a broker for arranging the transaction, In addition, CAP paid $45.000 in stock issuance costs. SAP's equipment was actually worth $725,000 but its patented technology was valued at only $275,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements? (Omit \$ sign in your response.)