ProForm acquired 70 percent of ClipRite on June 30, 2017, for $770,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $450,000 was recognized and is being amortized at the rate of $12,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $330,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(820,000	)		$	(640,000	)
Cost of goods sold		545,000				410,000
Operating expenses		120,000				110,000
Dividend income		(49,000	)			0
Net income	$	(204,000	)		$	(120,000	)
Retained earnings, 1/1/18	$	(1,100,000	)		$	(870,000	)
Net income		(204,000	)			(120,000	)
Dividends declared		120,000				70,000
Retained earnings, 12/31/18	$	(1,184,000	)		$	(920,000	)
Cash and receivables	$	420,000			$	320,000
Inventory		310,000				720,000
Investment in ClipRite		770,000				0
Fixed assets		1,200,000				700,000
Accumulated depreciation		(400,000	)			(300,000	)
Totals	$	2,300,000			$	1,440,000
Liabilities	$	(816,000	)		$	(220,000	)
Common stock		(300,000	)			(300,000	)
Retained earnings, 12/31/18		(1,184,000	)			(920,000	)
Totals	$	(2,300,000	)		$	(1,440,000	)

ClipRite sold ProForm inventory costing $71,000 during the last six months of 2017 for $110,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $210,000 during 2018 for $270,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following:

Sales

Cost of Goods Sold

Operating Expenses

Dividend Income

Net income contributed to noncontrolling interest

Inventory

Noncontrolling interest in subsidiary 12/31/18