Please solve the following problem

ProForm acquired 70 percent of ClipRite on June 30, 2017, for $1,190,000 in cash. Based on ClipRite's acquisitiondate fair value, an unrecorded intangible of $750,000 was recognized and is being amortized at the rate of $18,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $510,000 at the acquisition date. The 2018 financial statements are as follows: ProForm ClipRite Sales $ (880,000) $ (760,000) Cost of goods sold 575,000 440,000 Operating expenses 180,000 140,000 Dividend income (42,000) 0 Net income Retained earnings, 1/1/18 $ (167,000) $ (150,000) $(1,900,000) $ (930,000) Net income (167,000) (180,000) Dividends declared 180,000 60,000 Retained earnings, 12/31/18 $(1,887,000) $(1,050,000) Cash and receivables $ 480,000 $ 380,000 Inventory 370,000 780,000 Investment in ClipRite 1,190,000 0 Fixed assets 1,800,000 1,000,000 Accumulated depreciation (900,000) (150,000) Totals 5 2,940,000 $ 2,010,000 Liabilities $ (853,000) $ (760,000) Common stock (200,000) (200,000) Retained earnings, 12/31/18 (1,887,000) (1,050,000) Totals $(2,940,000) $(2,010,000) ProForm sold ClipRite inventory costing $77,000 during the last six months of 2017 for $170,000. At yearend, 30 percent remained. ProForm sells ClipRite inventory costing $240,000 during 2018 for $330,000. At yearend, 10 percent is left. Determine the consolidated balances for the following accounts: Cost of goods sold _ Operating expenses _ Dividend income _ Net income attributable to noncontrolling interest _ Noncontrolling interest in subsidiary, 12/31l18 _