ProForm acquired 80 percent of ClipRite on June 30, 2020, for $960,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $520,000 was recognized and is being amortized at the rate of $13,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $240,000 at the acquisition date. The 2021 financial statements are as follows: S Sales Cost of goods sold Operating expenses Dividend income ClipRite (660,000) 415,000 115,000 $ S S (130,000) (880,000) (130,000) 80,000 (930,000) 330,000 730,000 S ProForm S (830,000) 550,000 130,000 (64,000) (214,000) $(1,200,000) (214,000) 130,000 $(1,284,000) S 430,000 320,000 960,000 1,300,000 (600,000) $ 2,410,000 S (726,000) (400,000) (1,284,000) $(2,410,000) Net income Retained earnings, 1/1/21 Net income Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/21 Totals S 750,000 (350,000) $ 1,460,000 S (130,000) (400,000) (930,000) $(1,460,000) (Note: Parentheses indicate a credit balance.) ProForm sold ClipRite inventory costing $72,000 during the last six months of 2020 for $120,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $215,000 during 2021 for $280,000. 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