ProForm acquired $60$ percent of ClipRite on June $30,2023,$ for $$660,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $$550,000$ was recognized and is being amortized at the rate of $$18,000$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $$440,000$ at the acquisition date. The $2024$ financial statements are as follows:

Items ProForm ClipRite

Sales $ $(930,000)$ $ $(860,000)$

Cost of goods sold $600,000465,000$

Operating expenses $230,000165,000$

Dividend income $(30,000)0$

Net income $ $(130,000)$ $ $(230,000)$

Retained earnings, $1/1/24$ $ $(1,700,000)$ $ $(980,000)$

Net income $(130,000)(230,000)$

Dividends declared $230,00050,000$

Retained earnings, $12/31/24$ $ $(1,600,000)$ $ $(1,160,000)$

Cash and receivables $ $530,000$ $ $430,000$

Inventory $420,000830,000$

Investment in ClipRite $660,0000$

Fixed assets $1,200,0001,250,000$

Accumulated depreciation $(200,000)(400,000)$

Totals $ $2,610,000$ $ $2,110,000$

Liabilities $ $(310,000)$ $ $(250,000)$

Common stock $(700,000)(700,000)$

Retained earnings, $12/31/24(1,600,000)(1,160,000)$

Totals $ $(2,610,000)$ $ $(2,110,000)$

Note: Parentheses indicate a credit balance.

ClipRite sold ProForm inventory costing $$82,000$ during the last six months of $2023$ for $$220,000.$ At year$-$end, $30$ percent remained. ClipRite sold ProForm inventory costing $$265,000$ during $2024$ for $$380,000.$ 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.