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: (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 Answer is complete but not entirely correct. \begin{tabular}{|l|lr|} \hline & ConsolidatedBalance \\ \hline Sales & $ & 1,530,000 \\ \hline Cost of goods sold & $ & 641,9000 \\ \hline Operating expenses & $ & 500,000 \\ \hline Dividendincome & 0 \\ \hline Netincomeattributabletononcontrollinginterest & $ & 110,000 \\ \hline Inventory & $ & 1,355,5000 \\ \hline Noncontrollinginterestinsubsidiary,12/31/21 & $ & 529,0008 \\ \hline \end{tabular}