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ProForm acquired 70 percent of ClipRite on June 30, 2020, for $1,400,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $450,000 was recognized and is being amortized at the rate of $16,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $600,000 at the acquisition date. The 2021 financial statements are as follows: Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/21 Net income Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/21 Totals ProForm $ (910,000) 590,000 210,000 (63,000) $ (173,000) $(2,000,000) (173,000) 210,000 $(1,963,000) $ 510,000 400,000 1,400,000 1,000,000 (200,000) $ 3, 110,000 $ (647,000) (500,000) (1,963, 000) $(3,110,000) ClipRite $ (820,000) 455,000 155,000 0 $ (210,000) $ (960,000) (210,000) 90,000 $(1,080,000) $ 410,000 810,000 0 1,150,000 (300,000) $ 2,070,000 $ (490,000) (500,000) (1,080,000) $(2,070,000) (Note: Parentheses indicate a credit balance.) ClipRite sold ProForm inventory costing $80,000 during the last six months of 2020 for $200,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $255,000 during 2021 for $360,000. At year-end, 10 percent is left. Determine the consolidated balances for the following: (Input all amounts as positive values.) Sales Cost of Goods Sold Operating Expenses Dividend Income Net Income Attributable to Noncontrolling Interest Inventory Noncontrolling Interest in Subsidiary, 12/31/21 Consolidated Balance Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/21

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