P acquired 70 percent of C on June 30, 2024, for $1,470,000 in cash. Based on C's acquisition-date fair value, an unrecorded intangible of $760,000 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 $630,000 at the acquisition date. The 2025 financial statements:

		P				C
Sales	$	(1,030,000	)		$	(1,060,000	)
Cost of goods sold		650,000				515,000
Operating expenses		330,000				215,000
Dividend income		(56,000	)			0
Net income	$	(106,000	)		$	(330,000	)
Retained earnings, 1/1/25	$	(3,800,000	)		$	(1,080,000	)
Net income		(106,000	)			(330,000	)
Dividends declared		330,000				80,000
Retained earnings, 12/31/25	$	(3,576,000	)		$	(1,330,000	)
Cash and receivables	$	630,000			$	530,000
Inventory		520,000				930,000
Investment in C		1,470,000				0
Fixed assets		2,200,000				1,750,000
Accumulated depreciation		(400,000	)			(700,000	)
Totals	$	4,420,000			$	2,510,000
Liabilities	$	(544,000	)		$	(880,000	)
Common stock		(300,000	)			(300,000	)
Retained earnings, 12/31/25		(3,576,000	)			(1,330,000	)
Totals	$	(4,420,000	)		$	(2,510,000	)

(Note: Parentheses indicate a credit balance.)

P sold C inventory costing $92,000 during the last six months of 2024 for $320,000. At year-end, 30 percent remained.

P sold C inventory costing $315,000 during 2025 for $480,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts: (Input all amounts as positive values.)

Sales= 1,610,000 Cost of Goods Sold= 633,100 Operating Expenses= 564,000 Dividend Income= 0 Net Income Attributable to Noncontrolling Interest= 93,300 Inventory= 1,433,500 Noncontrolling Interest in Subsidiary, 12/31/25 ???

I ONLY NEED NONCONTROLLING INTEREST IN SUBSIDIARY, 12/31/15

I WILL GIVE A THUMBS UP, THANKS