ProForm acquired 70 percent of ClipRite on June 30, 2020, for $910,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $400,000 was recognized and is being amortized at the rate of $10,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $390,000 at the acquisition date. The 2021 financial statements are as follows:

Sales$(800,000) $(600,000)Cost of goods sold 535,000 400,000 Operating expenses 100,000 100,000 Dividend income (35,000) 0 Net income$(200,000) $(100,000)Retained earnings, 1/1/21$(1,300,000) $(850,000)Net income (200,000) (100,000)Dividends declared 100,000 50,000 Retained earnings, 12/31/21$(1,400,000) $(900,000)Cash and receivables$400,000 $300,000 Inventory 290,000 700,000 Investment in ClipRite 910,000 0 Fixed assets 1,000,000 600,000 Accumulated depreciation (300,000) (200,000)Totals$2,300,000 $1,400,000 Liabilities$(600,000) $(400,000)Common stock (300,000) (100,000)Retained earnings, 12/31/21 (1,400,000) (900,000)Totals$(2,300,000) $(1,400,000)

ProForm sold ClipRite inventory costing $72,000 during the last six months of 2020 for $120,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $200,000 during 2021 for $250,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts: (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