ProForm acquired 70 percent of ClipRite on June 30, 2020, for $1,260,000 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 $16,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $540,000 at the acquisition date. The 2021 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(1,000,000	)		$	(1,000,000	)
Cost of goods sold		635,000				500,000
Operating expenses		300,000				200,000
Dividend income		(35,000	)			0
Net income	$	(100,000	)		$	(300,000	)
Retained earnings, 1/1/21	$	(2,900,000	)		$	(1,050,000	)
Net income		(100,000	)			(300,000	)
Dividends declared		300,000				50,000
Retained earnings, 12/31/21	$	(2,700,000	)		$	(1,300,000	)
Cash and receivables	$	600,000			$	500,000
Inventory		490,000				900,000
Investment in ClipRite		1,260,000				0
Fixed assets		1,900,000				1,600,000
Accumulated depreciation		(300,000	)			(550,000	)
Totals	$	3,950,000			$	2,450,000
Liabilities	$	(550,000	)		$	(450,000	)
Common stock		(700,000	)			(700,000	)
Retained earnings, 12/31/21		(2,700,000	)			(1,300,000	)
Totals	$	(3,950,000	)		$	(2,450,000	)

(Note: Parentheses indicate a credit balance.)

ClipRite sold ProForm inventory costing $89,000 during the last six months of 2020 for $290,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $300,000 during 2021 for $450,000. At year-end, 10 percent is left.

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