24. ProForm acquired 70 percent of ClipRite on June 30,2023 , for $910,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $400,000 was recognized and is being amortized at the rate of $10,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $390,000 at the acquisition date. The 2024 financial statements are as follows: ProForm sold ClipRite inventory costing $72,000 during the last six months of 2023 for $120,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $200,000 during 2024 for $250,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following