ProForm acquired 80 percent of ClipRite on June 30, 2017, for $800,000 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 $200,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(920,000	)		$	(840,000	)
Cost of goods sold		595,000				460,000
Operating expenses		220,000				160,000
Dividend income		(80,000	)			0
Net income	$	(185,000	)		$	(220,000	)
Retained earnings, 1/1/18	$	(1,600,000	)		$	(970,000	)
Net income		(185,000	)			(220,000	)
Dividends declared		220,000				100,000
Retained earnings, 12/31/18	$	(1,565,000	)		$	(1,090,000	)
Cash and receivables	$	520,000			$	420,000
Inventory		410,000				820,000
Investment in ClipRite		800,000				0
Fixed assets		1,100,000				1,200,000
Accumulated depreciation		(200,000	)			(350,000	)
Totals	$	2,630,000			$	2,090,000
Liabilities	$	(465,000	)		$	(400,000	)
Common stock		(600,000	)			(600,000	)
Retained earnings, 12/31/18		(1,565,000	)			(1,090,000	)
Totals	$	(2,630,000	)		$	(2,090,000	)

ClipRite sold ProForm inventory costing $81,000 during the last six months of 2017 for $210,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $260,000 during 2018 for $370,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following:

Net income attributable to Non-controlling interest:

Non-controlling interest in Sub 12/31/2018: