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 $300,000 in debt and 15,000 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $40 per share.
CAP also paid $30,000 to a broker for arranging the transaction. In addition, CAP paid $40,000 in stock issuance costs. SAP€™s equipment was actually worth $710,000 but its patented technology was valued at only $270,000.
Required:
What are the balances for following accounts on the 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

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CAP SAP Revenues Expenses Profit 900,000 660,000 240,000 S 300,000 200,000 $ 100,000 $ 800,000 240,000 90,000 $ 950,000 $ 200,000 100,000 Retained earnings, 1/1/Year5 Profit Dividends paid Retained earnings, 12/31/Year 5 S 300,000 Equipment (net) Patented technology (net) Receivables and inventory Cash Total assets 700,000 900,000 400,000 80,000 $2,080,000 S 600,000 300,000 170,000 110,000 $1,180,000 Ordinary shares Retained earnings Liabilities Total eguities and liabilities 530,000 950,000 600,000 $2,080,000 $470,000 300,000 410,000 $1,180,000