What is the additional paid-in capital?

***It is not 660,100.

On June 30,2020 , Wisconsin, Inc., issued $92,400 in debt and 23,400 new shares of its $10 par value stock to Badger Company owners in exchange for all of the outstanding shares of that company. Wisconsin shares had a fair value of $40 per share. Prior to the combination, the financial statements for Wisconsin and Badger for the six-month period ending June 30, 2020, were as follows (credit balances in parentheses): Wisconsin also paid $35,800 to a broker for arranging the transaction. In addition, Wisconsin paid $41,900 in stock issuance costs. Badger's equipment was actually worth $821,500, but its patented technology was valued at only $305,700. What are the consolidated balances for the following accounts? (Input all amounts as positive values)