ProForm acquired $60$ percent of ClipRite on June $30,2023,$ for $$600,000$ In cash. Based on ClipRite's acqulsition$-$date falr value, an

unrecorded Intanglble of $$440,000$ was recognized and is belng amortized at the rate of $$11,000$ per year. No goodwill was

recognized in the acquisition. The noncontrolling interest falr value was assessed at $$400,000$ at the acquisition date. The $2024$

financlal statements are as follows:

Note: Parentheses Indicate a credit balance.

ProForm sold ClipRite Inventory costing $$70,000$ during the last slx months of $2023$ for $$122,000.$ At year$-$end, $30$ percent remalned.

ProForm sold ClipRite Inventory costing $$205,000$ during $2024$ for $$260,000.$ At year$-$end, $10$ percent is left.

Required:

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

Note: Input all amounts as positlve values.