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