points awarded

ProForm acquired $70$ percent of ClipRite on June $30,2023,$ for $$770,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an

unrecorded intangible of $$480,000$ was recognized and is being amortized at the rate of $$12,000$ per year. No goodwill was

recognized in the acquisition. The noncontrolling interest fair value was assessed at $$330,000$ at the acquisition date. The $2024$

financial statements are as follows:

Note: Parentheses indicate a credit balance.

ProForm sold ClipRite inventory costing $$71,000$ during the last six months of $2023$ for $$124,000.$ At year$-$end, $30$ percent remained.

ProForm sold ClipRite inventory costing $$210,000$ during $2024$ for $$270,000.$ At year$-$end, $10$ percent is left.

Required:

With these facts, determine the consolidated balances for the following:

Note: Input all amounts as positive values.