ProForm acquired 60 percent of ClipRite on June 30, 2017, for $960,000 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 $17,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $640,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(870,000	)		$	(740,000	)
Cost of goods sold		570,000				435,000
Operating expenses		170,000				135,000
Dividend income		(30,000	)			0
Net income	$	(160,000	)		$	(170,000	)
Retained earnings, 1/1/18	$	(1,600,000	)		$	(920,000	)
Net income		(160,000	)			(170,000	)
Dividends declared		170,000				50,000
Retained earnings, 12/31/18	$	(1,590,000	)		$	(1,040,000	)
Cash and receivables	$	470,000			$	370,000
Inventory		360,000				770,000
Investment in ClipRite		960,000				0
Fixed assets		1,700,000				950,000
Accumulated depreciation		(300,000	)			(100,000	)
Totals	$	3,190,000			$	1,990,000
Liabilities	$	(800,000	)		$	(150,000	)
Common stock		(800,000	)			(800,000	)
Retained earnings, 12/31/18		(1,590,000	)			(1,040,000	)
Totals	$	(3,190,000	)		$	(1,990,000	)

ClipRite sold ProForm inventory costing $76,000 during the last six months of 2017 for $160,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $235,000 during 2018 for $320,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following:

	Consolidated Balance
Sales
Cost of goods sold
Operating expenses
Dividend income
Net income attributable to noncontrolling interest
Inventory
Noncontrolling interest in subsidiary, 12/31/18