On June 30, 2011, 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, 2011, were as follows:

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

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 income.

b. Retained earnings, 1/1/11.

c. Patented technology.

d. Goodwill.

e. Liabilities.

f. Common stock.

g. Additional paid-In capital.