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ProForm acquired 6 0 percent of ClipRite on June 3 0 , 2 0 2 3 , for $ 7 8 0 , 0 0

ProForm acquired 60 percent of ClipRite on June 30,2023, for $780,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $560,000 was recognized and is being amortized at the rate of $14,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $520,000 at the acquisition date. The 2024 financial statements are as follows:
Note: Parentheses indicate a credit balance.
ProForm sold ClipRite inventory costing $73,000 during the last six months of 2023 for $128,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $220,000 during 2024 for $290,000. 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.
Answer is complete but not entirely correct.
\table[[,,\table[[nsolidated],[Balance]]],[Sales,5,1,230,0000
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