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:

Sales

cost of goods sold

operating expense

dividenn income

Net income attributable to non controlling interest

inventory

non controlling interest subsiduary 12/31/2018