Advanced accounting

I want the solution for the Noncontrolling interest in subsidiary 12/31/21 (with steps in detail)

x Answer is complete but not entirely correct. Consolidated Balance Sales CA 1,430,000 Cost of goods sold 652,900 Operating expenses 429,000 Dividend income Net income attributable to noncontrolling interest 66,300 Inventory 1,258,000 Noncontrolling interest in subsidiary, 12/31/21 553,580 (*ProForm acquired 7'0 percent of ClipRite on June 30, 2020, for $040,000 in cash. Based on ClipRite's acquisitiondate fair value, an unrecorded intangible of $Y60,000 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 $360,000 at the acquisition date. The 2021 nancial statements are as follows: ProForm Clipltite Sales $ (943.339) $ {333.339} Cost of goods sold 505,000 470,000 Operating expenses 240,000 110,000 Dividend income (42,000) 0 Net income $ (13?,000) $ (240,000) Retained earnings, 1f1f21 5(1,000,000) S (990,000) Net income (13?,000) {240,000} Dividends declared 240,000 60,000 Retained earnings, 1231;21 5(1,69?,000) 5(1,1T0,000) Cash and receivables $ 540,000 $ 440,000 Inventory 430,000 840,000 Investment in ClipRite 840,000 0 Fixed assets 1,600,000 1,300,000 Accumulated depreciation (500,000) {200,000} Totals 5 2,910,000 5 2,330,000 Liabilities $ (413.639) $ {416.639} Common stock (800,000) (800,000) Retained earnings, 121'313'21 (1,692,000) (1,110,000) Totals $0,910,000) $0,333,639) ' [Note: Parentheses indicate a credit balance} ProForm sold ClipRite inventory costing $03,000 during the last six months of 2020 for $230,000. At yearend, 30 percent remained. ProForm sold ClipRite inventory costing $2?0,000 during 2021 for $300,000. At yearend, 10 percent is left. Determine the consolidated balances for the following accounts: (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, 1213021