Protrade Corporation acquired 80 percent of the outstanding voting stock of Seacraft Company on January 1, 2023, for $516,000 in cash and other consideration. At the acquisition date, Protrade assessed Seacraft's identifiable assets and liabilities at a collective net fair value of $645,000, and the fair value of the 20 percent noncontrolling interest was $129,000. 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, 2024: Items Sales Protrade Seacraft $ 760,000 $ 480,000 Cost of goods sold 350,000 257,000 Operating expenses 162,000 117,000 Retained earnings, 1/1/24 860,000 300,000 Inventory 358,000 122,000 Buildings (net) 370,000 169,000 Investment income Not given 0 Protrade sells Seacraft a building on January 1, 2023, for $104,000, although its book value was only $62,000 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 2024: Buildings (net) Operating Expenses Net Income Attributable to Noncontrolling Interest