ProForm acquired 60 percent of ClipRite on June 30,2020 , for $600,000 In cash. Based on ClipRite's acquisition-date falr value, an unrecorded Intangible of $440,000 was recognized and is being amortized at the rate of $11,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $400,000 at the acquisition date. The 2021 financlal statements are as follows: (Note: Parentheses Indicate a credit balance.) ProForm sold ClipRite Inventory costing $70,000 during the last six months of 2020 for $100,000. At year-end, 30 percent remained. ProForm sold ClipRite Inventory costing $205,000 during 2021 for $260,000. At year-end, 10 percent is left. Determine the consolidated balances for the following accounts: (Input all amounts as positlve values.) Sales Cost of Goods Sold Operating Expenses Dividend Income Net Income Attributable to Noncontrolling Interest Inventory Noncontrolling Interest in Subsidiary, 12/31/21