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.

	Consolidated Balances
Sales
Cost of goods sold
Operating and interest expenses
Noncontrolling interest in consolidated net income
Consolidated net income
Consolidated net income to controlling interest
Retained earnings, 1/1/18
Dividends declared
Retained earnings, 12/31/18
Cash and receivables
Inventory
Investment in Kirby
Equipment (net)
Buildings
Accumulated depreciation
Other assets
Brand names
Total assets
Liabilities
NCI
Common stock
Retained earnings 12/31/18
Total liabilities and equity