The financial statements for CAP Inc. and SAP Company for the year ended December 31, Year 5, follow: CAP SAP Revenues $ 918,000 $ 318,000 Expenses 669,000 209,000 Profit $ 249,000 $ 109,000 Retained earnings, 1/1/Year 5 $ 809,000 $ 218,000 Profit 249,000 109,000 Dividends paid 99,000 0 Retained earnings, 12/31/Year 5 $ 959,000 $ 327,000 Equipment (net) $ 709,000 $ 609,000 Patented technology (net) 909,000 318,000 Receivables and inventory 409,000 179,000 Cash 89,000 119,000 Total assets $ 2,116,000 $ 1,225,000 Ordinary shares $ 548,000 $ 479,000 Retained earnings 959,000 327,000 Liabilities 609,000 419,000 Total equities and liabilities $ 2,116,000 $ 1,225,000 On December 31, Year 5, after the above figures were prepared, CAP issued $309,000 in debt and 13,800 new shares to the owners of SAP to purchase all of the outstanding shares of that company. CAP shares had a fair value of $49 per share. CAP also paid $34,500 to a broker for arranging the transaction. In addition, CAP paid $49,000 in stock issuance costs. SAP’s equipment was actually worth $737,000 but its patented technology was valued at only $279,000. Required: What are the balances for the following accounts on the Year 5 consolidated financial statements?