ProForm acquired 80 percent of ClipRite on June 30, 2017, for $1,440,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $800,000 was recognized and is being amortized at the rate of $19,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $360,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(890,000	)		$	(780,000	)
Cost of goods sold		580,000				445,000
Operating expenses		190,000				145,000
Dividend income		(56,000	)			0
Net income	$	(176,000	)		$	(190,000	)
Retained earnings, 1/1/18	$	(2,200,000	)		$	(940,000	)
Net income		(176,000	)			(190,000	)
Dividends declared		190,000				70,000
Retained earnings, 12/31/18	$	(2,186,000	)		$	(1,060,000	)
Cash and receivables	$	490,000			$	390,000
Inventory		380,000				790,000
Investment in ClipRite		1,440,000				0
Fixed assets		1,900,000				1,050,000
Accumulated depreciation		(900,000	)			(200,000	)
Totals	$	3,310,000			$	2,030,000
Liabilities	$	(824,000	)		$	(670,000	)
Common stock		(300,000	)			(300,000	)
Retained earnings, 12/31/18		(2,186,000	)			(1,060,000	)
Totals	$	(3,310,000	)		$	(2,030,000	)

ClipRite sold ProForm inventory costing $78,000 during the last six months of 2017 for $180,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $245,000 during 2018 for $340,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following:

Consolidated Balance:

Sales

Cost of goods sold

Operating expenses

Dividend income

Net income attributable to noncontrolling interest

Inventory

Noncontrolling interest in subsidiary, 12/31/18