On June 30, 2023, Wisconsin, Inc., issued $300,000 in debt and 15,000 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, 2023, were as follows (credit balances in parentheses):

Wisconsin also paid $30,000 to a broker for arranging the transaction. In addition, Wisconsin paid $40,000 in stock issuance costs. Badger’s equipment was actually worth $700,000, but its patented technology was valued at only $280,000.What are the consolidated balances for the following accounts?a. Net incomeb. Retained earnings, 1/1/23c. Patented technologyd. Goodwille. Liabilitiesf. Common stockg. Additional paid-in capital

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Revenues Expenses Net income Retained earnings, 1/1 Net income Dividends declared Retained earnings, 6/30 .. Cash ..... Receivables and inventory Patented technology (net) Equipment (net) Total assets Liabilities Common stock Additional paid-in capital Retained earnings Total liabilities and equities Wisconsin $ (900,000) 660,000 $ (240,000) $ (800,000) (240,000) 90,000 $(950,000) 80,000 400,000 900,000 700,000 $2,080,000 $ (500,000) (360,000) (270,000) (950,000) $(2,080,000) $ Badger $ (300,000) 200,000 $ (100,000) $ (200,000) (100,000) -0- $(300,000) $ 110,000 170,000 300,000 600,000 $1,180,000 $ (410,000) (200,000) (270,000) (300,000) $(1,180,000)