ProForm acquired $60$ percent of ClipRite on June $30,2023,$ for $$1,200,000$ In cash. Based on ClipRite's acquisition$-$date falr value, an

unrecorded Intangible of $$550,000$ was recognized and is belng amortized at the rate of $$18,000$ per year. No goodwill was

recognized In the acquisition. The noncontrolling Interest falr value was assessed at $$800,000$ at the acquisition date. The $2024$

financlal statements are as follows:

Note: Parentheses Indicate a credit balance.

ClipRite sold ProForm Inventory costing $$91,000$ during the last slx months of $2023$ for $$310,000.$ At year$-$end, $30$ percent remalned.

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:

Note: Input all amounts as positlve values.