ProForm acquired 60 percent of ClipRite on June 30, 2017, for $840.000 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 $12,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $560.000 at the acquisition date. The 2018 financial statements are as follows: ClipRite $ (920, eae) 480, ee 180, eee Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/18 Net income Dividends declared Retained earnings, 12/31/18 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/18 Totals ProForm $ (960, eee) 615, eee 260,eee (48,eee) $ (133,880) $(2,980, eee) (133, Bee) 260, eee $(1,873,800) $ 560, eee 450,eee 840, see 1,380,eee (290,eee) $ 2,950, see $ (777,888) (380, Bee) (1,873,eee) $(2,95e,eee) $ (260,000) $(1,010,890) (260, 800) 80,000 $(1,190, eee) $ 460,00 860,000 1,4ee, eae (350,000) $ 2,378, eae $ (880, ) (3ee, eee) (1,190,000) $(2,370,000) ClipRite sold ProForm inventory costing $85.000 during the last six months of 2017 for $250,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $280,000 during 2018 for $410,000. 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