ProForm acquired 60 percent of ClipRite on June 30,2017, for 1,140,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of 400,000 was recognized and is being amoritized at the rate of 15,ooo per year. No goodwill was recognized in the acquisition. The non-controlling interest fair value was assessed at 760,000 at the acquisition date. The 2018 financial statements are as follows:

ProForm sold ClipRite inventory costing 79,000 during the last six months of 2017 for 190,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing 250,000 during 2018 for 350,000. At year-end 10 percent is left.

Determine the consolidated balances for the following accounts:

Sales

COGS

Operating Expenses

Dividend income

Net income attributable to noncontrolling interest

Inventory

Noncontrolling interest is subsidiary, 12/31/18