ProForm acquired $60$ percent of ClipRite on June $30,2023,$ for $$1,200,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $$550,000$ was recognized and is being amortized at the rate of $$18,000$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $$800,000$ at the acquisition date. The $2024$ financial statements are as follows:

Items ProForm ClipRite

Sales $ $(1,020,000)$ $ $(1,040,000)$

Cost of goods sold $645,000510,000$

Operating expenses $320,000210,000$

Dividend income $(42,000)0$

Net income $ $(97,000)$ $ $(320,000)$

Retained earnings, $1/1/24$ $ $(3,600,000)$ $ $(1,070,000)$

Net income $(97,000)(320,000)$

Dividends declared $320,00070,000$

Retained earnings, $12/31/24$ $ $(3,377,000)$ $ $(1,320,000)$

Cash and receivables $ $620,000$ $ $520,000$

Inventory $510,000920,000$

Investment in ClipRite $1,200,0000$

Fixed assets $2,100,0001,700,000$

Accumulated depreciation $(300,000)(650,000)$

Totals $ $4,130,000$ $ $2,490,000$

Liabilities $ $(553,000)$ $ $(970,000)$

Common stock $(200,000)(200,000)$

Retained earnings, $12/31/24(3,377,000)(1,320,000)$

Totals $ $(4,130,000)$ $ $(2,490,000)$

Note: Parentheses indicate a credit balance.

ClipRite sold ProForm inventory costing $$91,000$ during the last six months of $2023$ for $$310,000.$ At year$-$end, $30$ percent remained. ClipRite sold ProForm inventory costing $$310,000$ during $2024$ for $$470,000.$ At year$-$end, $10$ percent is left.

Required:

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

Consolidated Balance

Sales $$1,590,000$

Cost of goods sold $$635,300$

Operating expenses $$548,000$

Dividend income $$0$

Net income attributable to noncontrolling interest $?$

Inventory $$1,414,000$

Noncontrolling interest in subsidiary, $12/31/24?$