ProForm acquired 60 percent of ClipRite on June 30, 2017, for $1,380,000 in cash. Based ite's acquisition date fair value, an unrecorded intangible of $700,000 was gnized and is being amortized at the rate of $21,000 per year. No goodwill was recognized in the acqui 920,000 at the acquisition date. The 2018 financial statements are as follows sition. The noncontrolling interest fair value was assessed at ProForm ClipRite Sales Cost of goods sold Operating expenses Dividend income $(1,050,000) 1,100,000) 525,000 225,000 660,000 350,000 60,000 Net income Retained earnings, 1/1/18 Net income Dividends declared s (100,000) (350,000) $(1.100,000) (350,000) 100,000 (100,000) 350,000 Retained earnings, 12/31/18 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation $(3,150,000) $,350,000) $ 550,000 950,000 540,000 1,380,000 2,400,000 1,850,000 (800,000 (600,000) $ 2,550,000 $ (700,000) $ 4,370,000 Totals S (720,000) (500,000) (500,000) Common stock Retained earnings, 12/31/18 (3,150,000) (1,350 $(4,370,000) $(2,550,000) Totals ProForm sold ClipRite inventory costing $94,000 during the last six months of 2017 for $340,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing $325,000 during 2018 for $500,000. At year-end, 10 percent is left. Determine the consolidated balances for the following accounts: Consolidated Balance Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventoy Noncontrolling interest in subsidiary, 12/31/18