ProForm acquired $60$ percent of ClipRite on June $30,2023,$ for $$960,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $$680,000$ was recognized and is being amortized at the rate of $$17,000$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $$640,000$ at the acquisition date. The $2024$ financial statements are as follows:

Items ProForm ClipRite

Sales $ $(870,000)$ $ $(740,000)$

Cost of goods sold $570,000435,000$

Operating expenses $170,000135,000$

Dividend income $(30,000)0$

Net income $ $(160,000)$ $ $(170,000)$

Retained earnings, $1/1/24$ $ $(1,600,000)$ $ $(920,000)$

Net income $(160,000)(170,000)$

Dividends declared $170,00050,000$

Retained earnings, $12/31/24$ $ $(1,590,000)$ $ $(1,040,000)$

Cash and receivables $ $470,000$ $ $370,000$

Inventory $360,000770,000$

Investment in ClipRite $960,0000$

Fixed assets $1,700,000950,000$

Accumulated depreciation $(300,000)(100,000)$

Totals $ $3,190,000$ $ $1,990,000$

Liabilities $ $(800,000)$ $ $(150,000)$

Common stock $(800,000)(800,000)$

Retained earnings, $12/31/24(1,590,000)(1,040,000)$

Totals $ $(3,190,000)$ $ $(1,990,000)$

Note: Parentheses indicate a credit balance.

ProForm sold ClipRite inventory costing $$76,000$ during the last six months of $2023$ for $$134,000.$ At year$-$end, $30$ percent remained. ProForm sold ClipRite inventory costing $$235,000$ during $2024$ for $$320,000.$ 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.