Following are financial statements for Moore Company and Kirby Company for 2018:

	Moore				Kirby
Sales	$	(800,000	)		$	(600,000	)
Cost of goods sold		500,000				400,000
Operating and interest expenses		100,000				160,000
Net income	$	(200,000	)		$	(40,000	)
Retained earnings, 1/1/18	$	(990,000	)		$	(550,000	)
Net income		(200,000	)			(40,000	)
Dividends declared		130,000				0
Retained earnings, 12/31/18	$	(1,060,000	)		$	(590,000	)
Cash and receivables	$	217,000			$	180,000
Inventory		224,000				160,000
Investment in Kirby		657,000				0
Equipment (net)		600,000				420,000
Buildings		1,000,000				650,000
Accumulated depreciationbuildings		(100,000	)			(200,000	)
Other assets		200,000				100,000
Total assets	$	2,798,000			$	1,310,000
Liabilities	$	(1,138,000	)		$	(570,000	)
Common stock		(600,000	)			(150,000	)
Retained earnings, 12/31/18		(1,060,000	)			(590,000	)
Total liabilities and equity	$	(2,798,000	)		$	(1,310,000	)

• Moore purchased 90 percent of Kirby on January 1, 2017, for $657,000 in cash. On that date, the 10 percent noncontrolling interest was assessed to have a $73,000 fair value. Also at the acquisition date, Kirby held equipment (four-year remaining life) undervalued in its financial records by $20,000 and interest-bearing liabilities (five-year remaining life) overvalued by $40,000. The rest of the excess fair over book value was assigned to previously unrecognized brand names and amortized over a 10-year life.
• During 2017 Kirby reported a net income of $80,000 and declared no dividends.
• Each year Kirby sells Moore inventory at a 20 percent gross profit rate. Intra-entity sales were $145,000 in 2017 and $160,000 in 2018. On January 1, 2018, 30 percent of the 2017 transfers were still on hand, and on December 31, 2018, 40 percent of the 2018 transfers remained.
• Moore sold Kirby a building on January 2, 2017. It had cost Moore $100,000 but had $90,000 in accumulated depreciation at the time of this transfer. The price was $25,000 in cash. At that time, the building had a five-year remaining life.

Determine all consolidated balances computationally.