ProForm acquired 60 percent of ClipRite on June 30, 2020, for $780,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $560,000 was recognized and is being amortized at the rate of $14,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $520,000 at the acquisition date. The 2021 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(840,000	)		$	(680,000	)
Cost of goods sold		555,000				420,000
Operating expenses		140,000				120,000
Dividend income		(54,000	)			0
Net income	$	(199,000	)		$	(140,000	)
Retained earnings, 1/1/21	$	(1,300,000	)		$	(890,000	)
Net income		(199,000	)			(140,000	)
Dividends declared		140,000				90,000
Retained earnings, 12/31/21	$	(1,359,000	)		$	(940,000	)
Cash and receivables	$	440,000			$	340,000
Inventory		330,000				740,000
Investment in ClipRite		780,000				0
Fixed assets		1,400,000				800,000
Accumulated depreciation		(500,000	)			(250,000	)
Totals	$	2,450,000			$	1,630,000
Liabilities	$	(591,000	)		$	(190,000	)
Common stock		(500,000	)			(500,000	)
Retained earnings, 12/31/21		(1,359,000	)			(940,000	)
Totals	$	(2,450,000	)		$	(1,630,000	)

(Note: Parentheses indicate a credit balance.)

ProForm sold ClipRite inventory costing $73,000 during the last six months of 2020 for $130,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $220,000 during 2021 for $290,000. 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