On June 30, 2020, Wisconsin, Inc., issued $147,900 in debt and 20,400 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):
On June 30, 2020, Wisconsin, Inc., issued $147,900 in debt and 20,400 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 | Badger | |||||||
| Revenues | $ | (930,000 | ) | $ | (331,000 | ) | ||
| Expenses | 663,000 | 210,000 | ||||||
| Net income | $ | (267,000 | ) | $ | (121,000 | ) | ||
| $ | (809,000 | ) | $ | (216,000 | ) | |||
| Net income | (267,000 | ) | (121,000 | ) | ||||
| Dividends declared | 114,250 | 0 | ||||||
| Retained earnings, 6/30 | $ | (961,750 | ) | $ | (337,000 | ) | ||
| Cash | $ | 69,750 | $ | 118,000 | ||||
| Receivables and inventory | 461,000 | 194,000 | ||||||
| Patented technology (net) | 911,000 | 321,000 | ||||||
| Equipment (net) | 720,000 | 650,000 | ||||||
| Total assets | $ | 2,161,750 | $ | 1,283,000 | ||||
| Liabilities | $ | (570,000 | ) | $ | (476,000 | ) | ||
| Common stock | (360,000 | ) | (200,000 | ) | ||||
| Additional paid-in capital | (270,000 | ) | (270,000 | ) | ||||
| Retained earnings | (961,750 | ) | (337,000 | ) | ||||
| Total liabilities and equities | $ | (2,161,750 | ) | $ | (1,283,000 | ) | ||
Wisconsin also paid $32,300 to a broker for arranging the transaction. In addition, Wisconsin paid $44,700 in stock issuance costs. Badger’s equipment was actually worth $768,500, but its patented technology was valued at only $300,800.
What are the consolidated balances for the following accounts? (Input all amounts as positive values)
liabilities
common stock
additional paid-in capital
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