ProForm acquired 70 percent of ClipRite on June 30, 2017, for $840,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $600,000 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 2018 financial statements are as follows: ProForm ClipRite Sales $ (940,000 ) $ (880,000 ) Cost of goods sold 605,000 470,000 Operating expenses 240,000 170,000 Dividend income (42,000 ) 0 Net income $ (137,000 ) $ (240,000 ) Retained earnings, 1/1/18 $ (1,800,000 ) $ (990,000 ) Net income (137,000 ) (240,000 ) Dividends declared 240,000 60,000 Retained earnings, 12/31/18 $ (1,697,000 ) $ (1,170,000 ) Cash and receivables $ 540,000 $ 440,000 Inventory 430,000 840,000 Investment in ClipRite 840,000 0 Fixed assets 1,600,000 1,300,000 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, 12/31/18 (1,697,000 ) (1,170,000 ) Totals $ (2,910,000 ) $ (2,380,000 ) ProForm sold ClipRite inventory costing $83,000 during the last six months of 2017 for $230,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing $270,000 during 2018 for $390,000. At year-end, 10 percent is left. Determine the consolidated balances for the following accounts:

Determine the consolidated balances for the following accounts:

sales

cost of goods sold

operating expense

Dividends income

Net income attributable to non controlling assets

inventory

Non controlling interest on subsiduary 12/31/18