ProForm acquired 70 percent of ClipRite on June 30, 2020, for $980,000 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 $15,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $420,000 at the acquisition date. The 2021 financial statements are as follows: 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 $ (850,000) 560,000 150,000 (70,000) $ (210,000) $(1,400,000) (210,000) 150, eee $(1,460,000) $ 450,000 340,880 980,000 1,500,000 (600,000) $ 2,670,000 $ (610,000) (600,000) (1,460,000) $(2,670,000) ClipRite $ (700, eee) 425,000 125,000 e $ (150,000) $ (900,000) (150,000) 100,000 $ $ (950,000) $ 350,000 750,000 e 850,000 (300,000) $ 1,650,00 $ (100,000) (600,000) (950,000) $(1,650,000) (Note: Parentheses indicate a credit balance.) ProForm sold ClipRite inventory costing $74,000 during the last six months of 2020 for $140,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $225,000 during 2021 for $300,000. 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 Consolidated Balance $ $ Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/21 1,250,000 672,700 290,000 0 $ $ $ 44,190 $ 1,082,500 656,000 $