Proform acquired 60 percent of ClipRite on June 30, 2023, 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 gocdwill was fecognized in the acquisition. The noncontrolling interest fair value was assessed at $680,000 at the acquisition date. The 2024 financial statements are as follows: Note: Parentheses indicate a credit balance. Proform sold Clippite Inventory costing $88,000 during the last six months of 2023 for $158,000. At yeat-end, 30 percent remained. Proform sold ClipRite inventory costing $295,000 during 2024 for $440,000. At year-end, 10 percent is left. Required: With these facts, determine the consolidated balances for the following: Note: Input all amounts as positive values