ProForm acquired $70$ percent of ClipRite on June $30,2023,$ for $$840,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $$760,000$ was recognized and is being amortized at the rate of $$19,000$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $$360,000$ at the acquisition date. The $2024$ financial statements are as follows:

Items ProForm ClipRite

Sales $ $(940,000)$ $ $(880,000)$

Cost of goods sold $605,000470,000$

Operating expenses $240,000170,000$

Dividend income $(42,000)0$

Net income $ $(137,000)$ $ $(240,000)$

Retained earnings, $1/1/24$ $ $(1,800,000)$ $ $(990,000)$

Net income $(137,000)(240,000)$

Dividends declared $240,00060,000$

Retained earnings, $12/31/24$ $ $(1,697,000)$ $ $(1,170,000)$

Cash and receivables $ $540,000$ $ $440,000$

Inventory $430,000840,000$

Investment in ClipRite $840,0000$

Fixed assets $1,600,0001,300,000$

Accumulated depreciation $(500,000)(200,000)$

Totals $ $2,910,000$ $ $2,380,000$

Liabilities $ $(413,000)$ $ $(410,000)$

Common stock $(800,000)(800,000)$

Retained earnings, $12/31/24(1,697,000)(1,170,000)$

Totals $ $(2,910,000)$ $ $(2,380,000)$

Note: Parentheses indicate a credit balance.

ProForm sold ClipRite inventory costing $$83,000$ during the last six months of $2023$ for $$148,000.$ At year$-$end, $30$ percent remained. ProForm sold ClipRite inventory costing $$270,000$ during $2024$ for $$390,000.$ 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.