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 the consolidated balances for the following:

	Consolidated Balance
Sales	$1,350,000
Cost of goods sold	$661,700
Operating expenses	$365,000
Dividend income	$0
Net income attributable to noncontrolling interest	$83,320
Inventory	$1,180,000
Noncontrolling interest in subsidiary, 12/31/18

How do you calculate the NCI in the Sub?