ProForm acquired 60 percent of ClipRite on June 30, 2020, 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 2021 financial statements are as follows: Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/21 Net income Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/21 Totals ProForm S (960,000) 615,000 260,000 (48,000) S (133,000) $(2,000,000) (133,000) 260,000 $(1,873,000) S 560,000 450,000 840,000 1,300,000 (200,000) $ 2,950,000 $ (777,000) (300,000) (1,873,000) $(2,950,000) ClipRite S (920,000) 480,000 180,000 0 S (260,000) $(1,010,000) (260,000) 80,000 $(1,190,000) S 460,000 860,000 0 1,400,000 (350,000) $ 2,370,000 S (880,000) (300,000) (1,190,000) $(2,370,000) (Note: Parentheses indicate a credit balance.) ClipRite sold ProForm inventory costing $85,000 during the last six months of 2020 for $250,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $280,000 during 2021 for $410,000. 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