ProForm acquired 60 percent of ClipRite on June 30, 2017, for $660,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $550,000 was recognized and is being amortized at the rate of $18,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $440,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(930,000	)		$	(860,000	)
Cost of goods sold		600,000				465,000
Operating expenses		230,000				165,000
Dividend income		(30,000	)			0
Net income	$	(130,000	)		$	(230,000	)
Retained earnings, 1/1/18	$	(1,700,000	)		$	(980,000	)
Net income		(130,000	)			(230,000	)
Dividends declared		230,000				50,000
Retained earnings, 12/31/18	$	(1,600,000	)		$	(1,160,000	)
Cash and receivables	$	530,000			$	430,000
Inventory		420,000				830,000
Investment in ClipRite		660,000				0
Fixed assets		1,200,000				1,250,000
Accumulated depreciation		(200,000	)			(400,000	)
Totals	$	2,610,000			$	2,110,000
Liabilities	$	(310,000	)		$	(250,000	)
Common stock		(700,000	)			(700,000	)
Retained earnings, 12/31/18		(1,600,000	)			(1,160,000	)
Totals	$	(2,610,000	)		$	(2,110,000	)

ClipRite sold ProForm inventory costing $82,000 during the last six months of 2017 for $220,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $265,000 during 2018 for $380,000. 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