ProForm acquired 60 percent of ClipRite on June 30, 2017, for $840,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $700,000 was recognized and is being amortized at the rate of $12,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $560,000 at the acquisition date. The 2018 financial statements are as follows:

	ProForm	CipRite
Sales	(960,000)	(920,000)
COGS	615,000	480,000
Operating Expenses	260,000	180,000
Dividend Income	(48,000)	0
Net Income	(133,000)	(260,000)
Retained earnings, 1/1/18	(2,000,000)	(1,010,000)
Net Income	(133,000)	(260,000)
Dividends Declared	260,000	80,000
Retained earnings, 12/31/18	(1,873,000)	(1,190,000)
Cash and receivables	560,000	460,000
Inventory	450,000	860,000
Investment in ClipRite	840,000	0
Fixed Assets	1,300,000	1,400,000
Accumulated Depreciation	(200,000)	(350,000)
Totals	2,950,000	2,370,000
Liabilities	(777,000)	(880,000)
Common Stock	(300,000)	(300,000)
Retained Earnings, 12/31/18	(1,873,000)	(1,190,000)
Totals	(2,950,000)	(2,370,000)

ProForm sold ClipRite inventory costing $85,000 during the last six months of 2017 for $250,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing $280,000 during 2018 for $410,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts:

Sales

COGS

Operating Expenses

Dividend Income

Net income attributable to noncontrolling interest

Inventory

Noncontrolling interest in subsidiary, 12/31/18