Protrade Corporation acquired 80 percent of the outstanding voting stock of Seacraft Company on January 1, 2014, for $464,000 in cash and other consideration. At the acquisition date, Protrade assessed Seacraft's identifiable assets and liabilities at a collective net fair value of $675,000 and the fair value of the 20 percent noncontrolling interest was $116,000. No excess fair value over book value amortization accompanied the acquisition. The following selected account balances are from the individual financial records of these two companies as of December 31, 2015: Sales Cost of goods sold Operating expenses Retained earnings, 1/1/15 Inventory Buildings (net) Investment income Protrade $ 790,000 365,000 165,000 890,000 361,000 373,000 Not given Seacraft $510,000 272.000 120,000 330,000 125,000 172,000 c. Protrade sells Seacraft a building on January 1, 2014, for $110,000, although its book value was only $65,000 on this date. The building had a five-year remaining life and was to be depreciated using the straight-line method with no salvage value. Determine balances for the following items that would appear on consolidated financial statements for 2015: Buildings (net) Operating expenses Net income attributable to noncontrolling interest $ $ $ 487,000 276,000 236,000