Proform acquired 60 percent of ClipRite on June 30,2023 , for $600,000 in cash. Based on ClipRite's acquisition-date fair 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 2024 financial statements are as follows: Note: Parentheses indicate a credit balance. Proform sold ClipRite inventory costing $70,000 during the last six months of 2023 for $122,000. At year-end, 30 percent remained. Proform sold ClipRite inventory costing $205,000 during 2024 for $260,000. 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. Required: With these facts, determine the consolidated balances for the following: Note: Input all amounts as positive values