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 $314,000 in debt and 12,400 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $54 per share. 

CAP also paid $37,000 to a broker for arranging the transaction. In addition, CAP paid $54,000 in stock issuance costs. SAP's equipment was actually worth $752,000 but its patented technology was valued at only $248,000.

What are the balances for the following accounts 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 $ 928,000 $ 328,000 Revenues Expenses 674,000 $ 254,000 $ 814,000 214,000 $ 114,000 $ 214,000 Profit Retained earnings, 1/1/Year 5 254,000 Profit 114,000 Dividends paid Retained earnings, 12/31/Year 104,000 $ 964,000 $ 714,000 $ 328,000 $ 614,000 Equipment (net) Patented technology (net) 328,000 914,000 Receivables and inventory 414,000 184,000 94,000 $2,136,000 124,000 $1,250,000 Cash Total assets CAP SAP Revenues $ 928,000 $ 328,000 Expenses 674,000 $ 254,000 $ 814,000 214,000 $ 114,000 $ 214,000 Profit Retained earnings, 1/1/Year 5 Profit 254,000 114,000 Dividends paid Retained earnings, 12/31/Year 104,000 $ 964,000 $ 714,000 $ 328,000 $ 614,000 Equipment (net) Patented technology (net) 914,000 328,000 Receivables and inventory 414,000 184,000 94,000 $2,136,000 124,000 $1,250,000 Cash Total assets