ProForm acquired 60 percent of ClipRite on June 30, 2020, for $600,000 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 $11,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $400,000 at the acquisition date. The 2021 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(810,000	)		$	(620,000	)
Cost of goods sold		540,000				405,000
Operating expenses		110,000				105,000
Dividend income		(36,000	)			0
Net income	$	(196,000	)		$	(110,000	)
Retained earnings, 1/1/21	$	(1,000,000	)		$	(860,000	)
Net income		(196,000	)			(110,000	)
Dividends declared		110,000				60,000
Retained earnings, 12/31/21	$	(1,086,000	)		$	(910,000	)
Cash and receivables	$	410,000			$	310,000
Inventory		300,000				710,000
Investment in ClipRite		600,000				0
Fixed assets		1,100,000				650,000
Accumulated depreciation		(500,000	)			(250,000	)
Totals	$	1,910,000			$	1,420,000
Liabilities	$	(624,000	)		$	(310,000	)
Common stock		(200,000	)			(200,000	)
Retained earnings, 12/31/21		(1,086,000	)			(910,000	)
Totals	$	(1,910,000	)		$	(1,420,000	)

(Note: Parentheses indicate a credit balance.)

ClipRite sold ProForm inventory costing $70,000 during the last six months of 2020 for $100,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $205,000 during 2021 for $260,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following: (Input all amounts as positive values.)

Sales Cost of Goods Sold Operating Expenses Dividend Income Net Income Attributable to Noncontrolling Interest Inventory Noncontrolling Interest in Subsidiary, 12/31/21