ProForm acquired 70 percent of ClipRite on June 30, 2020, for $1,470,000 in cash. Based on ClipRite's acquisition-date fair value, 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 $630,000 at the acquisition date. The 2021 financial statements are as follows: ClipRite $(1,060,000) 515,000 215,000 Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/21 Net income Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/21 Totals ProForm $(1,030,000) 650,000 330,000 (56, 000) S (106, 000) $ (3,800,000) (106, 000) 330,000 $ (3,576, 000) S 630,000 520,000 1, 470,000 2,200,000 (400,000) $ 4,420,000 S (544, 000) (300,000) (3,576,000) $(4,420,000) $ (330, 000) $(1,080,000) (330,000) 80,000 $(1,330,000) S 530,000 930,000 1,750,000 (700,000) $ 2,510,000 $ (880,000) (300,000) (1,330,000) $(2,510,000) Determine the consolidated balances for the following: (Input all amounts as positive values.) Sales Cost of Goods Sold Operating Expenses Dividend Income Net Income Attributable to Noncontrolling Interest Inventory Noncontrolling Interest in Subsidiary, 12/31/21 Answer is complete but not entirely correct. Sales Consolidated Balance $ 1,610,000 $ 633,100 $ 564,000 $ 0 Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/21 $ $ 93,300 X 1,433,500 660,300 X $