ProForm acquired 80 percent of ClipRite on June 30, 2020, for $800,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $680,000 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 2021 financial statements are as follows: ClipRite $ (840,000) 460,000 160,000 Sales Cost of goods sold Operating expenses Dividend income 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 ProForm $ (920,000) 595,000 220,000 (80,000) $ (185,000) $(1,600,000) (185,000) 220,000 $(1,565, 000) $ 520,000 410,000 800,000 1,100,000 (200,000) $ 2,630,000 $ (465,000) (600,000) (1,565,000) $(2,630,000) $ (220,000) $ (970,000) (220,000) 100,000 $(1,090,000) $ 420,000 820,000 1,200,000 (350,000) $ 2,090,000 $ (400,000) (600,000) (1,090,000) $(2,090,000) (Note: Parentheses indicate a credit balance.) ProForm sold ClipRite inventory costing $81,000 during the last six months of 2020 for $210,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $260,000 during 2021 for $370,000. 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 Consolidated Balance Sales Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest Inventory Noncontrolling interest in subsidiary, 12/31/21