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:

$($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: $($Input all amounts as positive values.$)$

Sales

Cost of Goods Sold

Operating Expenses

Dividend Income

Net Income Attributable to Noncontrolling Interest

Inventory

Noncontrolling Interest in Subsidiary, $12/31/21$