Proform acquired $60$ percent of ClipRhe on June $30,2023,$ for $$1,200,000$ in cash. Based on ClipRitels acqulsition$-$date fair value, an unrecorded Intanglble of $$720,000$ was recognized and is being amortized at the race of $$18,000$ per year. No goodwill was recognized in the acquisition. The noncontroliling Interest fal value was assessed at $$800,000$ at the acquisition date. The $2024$ financial statements are as follows:

$\backslash$table$[[$Items$,$Proform,ClicRite$],[$Sales$,$$$(1,020,890),$$$(1,840,809)$