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 $600,000 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:

		ProForm				ClipRite
Sales	$	(990,000	)		$	(980,000	)
Cost of goods sold		630,000				495,000
Operating expenses		290,000				195,000
Dividend income		(24,000	)			0
Net income	$	(94,000	)		$	(290,000	)
Retained earnings, 1/1/21	$	(2,400,000	)		$	(1,040,000	)
Net income		(94,000	)			(290,000	)
Dividends declared		290,000				40,000
Retained earnings, 12/31/21	$	(2,204,000	)		$	(1,290,000	)
Cash and receivables	$	590,000			$	490,000
Inventory		480,000				890,000
Investment in ClipRite		1,020,000				0
Fixed assets		1,800,000				1,550,000
Accumulated depreciation		(500,000	)			(500,000	)
Totals	$	3,390,000			$	2,430,000
Liabilities	$	(586,000	)		$	(540,000	)
Common stock		(600,000	)			(600,000	)
Retained earnings, 12/31/21		(2,204,000	)			(1,290,000	)
Totals	$	(3,390,000	)		$	(2,430,000	)

(Note: Parentheses indicate a credit balance.)

ProForm sold ClipRite inventory costing $88,000 during the last six months of 2020 for $280,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $295,000 during 2021 for $440,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts: (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?