ProForm acquired 60 percent of ClipRite on June 30, 2017, for $1,140,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $400,000 was recognized and is being amortized at the rate of $15,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $760,000 at the acquisition date. The 2018 financial statements are as follows:

ProForm ClipRite

Sales $ (900,000 ) $ (800,000 )

Cost of goods sold 585,000 450,000

Operating expenses 200,000 150,000

Dividend income (48,000 ) 0

Net income $ (163,000 ) $ (200,000 )

Retained earnings, 1/1/18 $ (2,300,000 ) $ (950,000 )

Net income (163,000 ) (200,000 )

Dividends declared 200,000 80,000

Retained earnings, 12/31/18 $ (2,263,000 ) $ (1,070,000 )

Cash and receivables $ 500,000 $ 400,000

Inventory 390,000 800,000

Investment in ClipRite 1,140,000 0

Fixed assets 2,000,000 1,100,000

Accumulated depreciation (700,000 ) (250,000 )

Totals $ 3,330,000 $ 2,050,000

Liabilities $ (667,000 ) $ (580,000 )

Common stock (400,000 ) (400,000 )

Retained earnings, 12/31/18 (2,263,000 ) (1,070,000 )

Totals $ (3,330,000 ) $ (2,050,000 )

ClipRite sold ProForm inventory costing $79,000 during the last six months of 2017 for $190,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $250,000 during 2018 for $350,000. At year-end, 10 percent is left. With these facts, determine for the following Consolidated Balances:

1. Net Income Attributable to Concontrolling Interest

2. Inventory

3. Noncontrolling Interest in Subsidiary as of 12/31/18