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 recognized in the acquisition. The noncontrolling interest fair value was assessed at $760,000 at the acquisition date. The 2018 being amortized at the rate of $15,000 per year. No goodwill was financial statements are as follows: clipRite (i 459-999 ProForm Sales $ Cost of goods sold Operating expenses Dividend income 200,000 (48,000) 150,000 $ (163,000) Net income $(200,000) $(2,300,000) (163,000) Retained earnings, 1/1/18 Net income (950,000) (200,000) 80,000 Dividends declared 200,000 $(2,263,000) $(1,070,000) Retained earnings, 12/31/18 Cash and receivables 500,000 400,000 Inventory Investment in ClipRite Fixed assets Accumulated depreciation 390,000 1,140,000 2,000,000 ( 700,000) 800,000 1,100,000 (250,000) 3,330,000 2,050,000 Totals Liabilities (667,000) (400,000) (580,000) (400,000) (1,070,000) $(2,050,000) Common stock Retained earnings, 12/31/18 (2,263,000) $(3,330,000) Totals 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 Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/18