ProForm acquired 80 percent of ClipRite on June 30, 2017, for $1,520,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $500,000 was recognized and is being amortized at the rate of $17,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $380,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(1,010,000	)		$	(1,020,000	)
Cost of goods sold		640,000				505,000
Operating expenses		310,000				205,000
Dividend income		(48,000	)			0
Net income	$	(108,000	)		$	(310,000	)
Retained earnings, 1/1/18	$	(3,000,000	)		$	(1,060,000	)
Net income		(108,000	)			(310,000	)
Dividends declared		310,000				60,000
Retained earnings, 12/31/18	$	(2,798,000	)		$	(1,310,000	)
Cash and receivables	$	610,000			$	510,000
Inventory		500,000				910,000
Investment in ClipRite		1,520,000				0
Fixed assets		2,000,000				1,650,000
Accumulated depreciation		(200,000	)			(200,000	)
Totals	$	4,430,000			$	2,870,000
Liabilities	$	(832,000	)		$	(760,000	)
Common stock		(800,000	)			(800,000	)
Retained earnings, 12/31/18		(2,798,000	)			(1,310,000	)
Totals	$	(4,430,000	)		$	(2,870,000	)

ProForm sold ClipRite inventory costing $90,000 during the last six months of 2017 for $300,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing $305,000 during 2018 for $460,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts:

Consolidated Balance $ 1,570,000 S 637,500 $ 532,000 Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest58,600 Inventory Noncontrolling interest in subsidiary, 12/31/18 $ 1,394,500