ProForm acquired 60 percent of ClipRite on June 30, 2020, for $1.020.000 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 $680.000 at the acquisition date. The 2021 financial statements are as follows: ClipRite $ (980,000) 495, eee 195,00 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 $ (990, eee) 630, eee 290, see (24,see) $ (94, eee) $(2,480, 8ee) (94,800) 290, see $(2,284, eee) $ 590,000 480, Bee 1,020, see 1,880,eee (580,eee) $ 3, 390, Bee $ (586,eee) (680,000) (2,284, eee) $(3,390,eee) $ (290,000) $(1,940,000) (290,00) 40,000 $(1,290,000) $ 499,00 890, ese 1,550,00 (500,000) $ 2,430,000 $ (540,000) (680,00) (1, 290, 200) $(2,430,00) (Note: Parentheses indicate a credit balance.) ClipRite sold ProForm inventory costing $88.000 during the last six months of 2020 for $280,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $295,000 during 2021 for $440,000. 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 Consolidated Balance Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/21