ProForm acquired 80 percent of ClipRite on June 30, 2017, for $1,200,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $650,000 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 $300,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(860,000	)		$	(720,000	)
Cost of goods sold		565,000				430,000
Operating expenses		160,000				130,000
Dividend income		(32,000	)			0
Net income	$	(167,000	)		$	(160,000	)
Retained earnings, 1/1/18	$	(1,500,000	)		$	(910,000	)
Net income		(167,000	)			(160,000	)
Dividends declared		160,000				40,000
Retained earnings, 12/31/18	$	(1,507,000	)		$	(1,030,000	)
Cash and receivables	$	460,000			$	360,000
Inventory		350,000				760,000
Investment in ClipRite		1,200,000				0
Fixed assets		1,600,000				900,000
Accumulated depreciation		(600,000	)			(150,000	)
Totals	$	3,010,000			$	1,870,000
Liabilities	$	(803,000	)		$	(140,000	)
Common stock		(700,000	)			(700,000	)
Retained earnings, 12/31/18		(1,507,000	)			(1,030,000	)
Totals	$	(3,010,000	)		$	(1,870,000	)

ClipRite sold ProForm inventory costing $75,000 during the last six months of 2017 for $150,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $230,000 during 2018 for $310,000. 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