ProForm acquired 80 percent of ClipRite on June 30, 2020, for $1,040,000 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 $20,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $260,000 at the acquisition date. The 2021 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(950,000	)		$	(900,000	)
Cost of goods sold		610,000				475,000
Operating expenses		250,000				175,000
Dividend income		(56,000	)			0
Net income	$	(146,000	)		$	(250,000	)
Retained earnings, 1/1/21	$	(2,400,000	)		$	(1,000,000	)
Net income		(146,000	)			(250,000	)
Dividends declared		250,000				70,000
Retained earnings, 12/31/21	$	(2,296,000	)		$	(1,180,000	)
Cash and receivables	$	550,000			$	450,000
Inventory		440,000				850,000
Investment in ClipRite		1,040,000				0
Fixed assets		1,700,000				1,350,000
Accumulated depreciation		(600,000	)			(300,000	)
Totals	$	3,130,000			$	2,350,000
Liabilities	$	(634,000	)		$	(970,000	)
Common stock		(200,000	)			(200,000	)
Retained earnings, 12/31/21		(2,296,000	)			(1,180,000	)
Totals	$	(3,130,000	)		$	(2,350,000	)

(Note: Parentheses indicate a credit balance.)

ProForm sold ClipRite inventory costing $84,000 during the last six months of 2020 for $240,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $275,000 during 2021 for $400,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts: (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