Can anyone tell me why theses wrong/what the correct answer is?

ProForm acquired 80 percent of ClipRite on June 30, 2020, for $1,520,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $500,000 was recognized and is being amortized at the rate of $17,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $380,000 at the acquisition date. The 2021 financial statements are as follows:

ProForm acquired 80 percent of ClipRite on June 30, 2020, for $1,520,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $500,000 was recognized and is being amortized at the rate of $17,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $380,000 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 $(1,010,000) 640,000 310,000 (48,000) $ (108,000) $13,000,000) (108,000) 310,000 $(2,798,000) $ 610,000 500,000 1,520,000 2,000,000 (200,000) $ 4,430,000 $ (832,000) (800,000) (2,798,000) $(4,430,000) ClipRite $(1,020,000) 505,000 205,000 0 $ (310,000) $(1,060,000) (310,000) 60,000 $(1,310,000) $ 510,000 910,000 0 1,650,000 (200,000) $ 2,870,000 $ (760,000) (800,000) (1,310,000) $(2,870,000) (Note: Parentheses indicate a credit balance.) ClipRite sold ProForm inventory costing $90,000 during the last six months of 2020 for $300,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $305,000 during 2021 for $460,000. 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 Answer is complete but not entirely correct. Consolidated Balance Sales $ $ 1,570,000 637,500 532,000 $ $ 0 Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/21 $ 68,100 $ 1,394,500 $ 613,560