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Can I get help with the two I got wrong, Thank you ProForm acquired 70 percent of ClipRite on June 30, 2020, for $840,000 in

Can I get help with the two I got wrong, Thank you

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ProForm acquired 70 percent of ClipRite on June 30, 2020, for $840,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $600,000 was recognized and is being amortized at the rate of $19,000 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 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 $ (940,000) 605,000 240,000 (42,000) $ (137,000) $(1,800,000) (137,000) 240,000 $(1,697,000) $ 540,000 430,000 840,000 1,600,000 (500,000) $ 2,910,000 $ (413, 000) (800,000) (1,697,000) $(2,910,000) ClipRite $ (880,000) 470,000 170,000 0 $ (240,000) $ (990,000) (240,000) 60,000 $(1,170,000) $ 440,000 840,000 0 1,300,000 (200,000) $ 2,380,000 $ (410,000) (800,000) (1,170,000) $(2,380,000) (Note: Parentheses indicate a credit balance.) ClipRite sold ProForm inventory costing $83,000 during the last six months of 2020 for $230,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $270,000 during 2021 for $390,000. 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 $ 1,430,000 Cost of goods sold $ 652,900 Operating expenses $ 429,000 Dividend income $ 0 Net income attributable to noncontrolling interest $ 66,300 x Inventory $ 1,258,000 Noncontrolling interest in subsidiary, 12/31/21 $ 816,450 X

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