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: $ ClipRite (640,000) 410,000 110,000 $ $ Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/18 Net income Dividends declared Retained earnings, 12/31/18 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/18 Totals $ ProForm $ (820,000) 545,000 120,000 (49,000) $ (204,000) $(1,100,000) (204,000) 120,000 $(1,184,000) 420,000 310,000 770,000 1,200,000 (400,000) $ 2,300,000 $ (816,000) (300,000) (1,184,000) $(2,300,000) (120,000) (870,000) (120,000) 70,000 (920,000) 320,000 720,000 700,000 (300,000) $ 1,440,000 $ (220,000) (300,000) (920,000) $(1,440,000) ProForm sold ClipRite inventory costing $71,000 during the last six months of 2017 for $110,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing $210,000 during 2018 for $270,000. At year-end, 10 percent is left. Determine the consolidated balances for the following accounts: Consolidated Balance Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/18