ProForm acquired $60$ percent of ClipRite on June $30,2020,$ for $$600,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $$440,000$ was recognized and is being amortized at the rate of $$11,000$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $$400,000$ at the acquisition date. The $2021$ financial statements are as follows:

ProForm ClipRite

Sales $ $(810,000)$ $ $(620,000)$

Cost of goods sold $540,000405,000$

Operating expenses $110,000105,000$

Dividend income $(36,000)0$

Net income $ $(196,000)$ $ $(110,000)$

Retained earnings, $1/1/21$ $ $(1,000,000)$ $ $(860,000)$

Net income $(196,000)(110,000)$

Dividends declared $110,00060,000$

Retained earnings, $12/31/21$ $ $(1,086,000)$ $ $(910,000)$

Cash and receivables $ $410,000$ $ $310,000$

Inventory $300,000710,000$

Investment in ClipRite $600,0000$

Fixed assets $1,100,000650,000$

Accumulated depreciation $(500,000)(250,000)$

Totals $ $1,910,000$ $ $1,420,000$

Liabilities $ $(624,000)$ $ $(310,000)$

Common stock $(200,000)(200,000)$

Retained earnings, $12/31/21(1,086,000)(910,000)$

Totals $ $(1,910,000)$ $ $(1,420,000)$

$($Note: Parentheses indicate a credit balance.$)$

ProForm sold ClipRite inventory costing $$70,000$ during the last six months of $2020$ for $$100,000.$ At year$-$end, $30$ percent remained. ProForm sold ClipRite inventory costing $$205,000$ during $2021$ for $$260,000.$ At year$-$end, $10$ percent is left.

Determine the consolidated balances for the following accounts: