ProForm acquired $70$ percent of ClipRite on June $30,2023,$ for $$910,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an

unrecorded intangible of $$400,000$ was recognized and is being amortized at the rate of $$10,000$ per year. No goodwill was

recognized in the acquisition. The noncontrolling interest fair value was assessed at $$390,000$ at the acquisition date. The $2024$

financial statements are as follows:

Note: Parentheses indicate a credit balance.

ClipRite sold ProForm inventory costing $$72,000$ during the last six months of $2023$ for $$120,000.$ At year$-$end, $30$ percent remained.

ClipRite sold ProForm inventory costing $$200,000$ during $2024$ for $$250,000.$ 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.

Answer is complete but not entirely correct. $27,000$ and $355,500$ are wrong.