ProForm acquired 80 percent of ClipRite on June 30, 2020, for $1,520,000 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 $380,000 at the acquisition date. The 2021 financial statements are as follows: ProForm ClipRite
Sales $(820,000) $(640,000)
Cost of goods sold 545,000 410,000
Operating expenses 120,000 110,000
Dividend income (49,000) 0
Net income $(204,000) $(120,000)
Retained earnings, 1/1/18 $(1,100,000) $(870,000)
Net income (204,000) (120,000)
Dividends declared 120,000 70,000
Retained earnings, 12/31/18 $(1,184,000) $(920,000)
Cash and receivables $420,000 $320,000
Inventory 310,000 720,000
Investment in ClipRite 770,000 0
Fixed assets 1,200,000 700,000
Accumulated depreciation (400,000) (300,000)
Totals $2,300,000 $1,440,000
Liabilities $(816,000) $(220,000)
Common stock (300,000) (300,000)
Retained earnings, 12/31/18 (1,184,000) (920,000)
Totals $(2,300,000) $(1,440,000)

ProForm sold ClipRite inventory costing $71,000 during the last six months of 2017 for $110,000. At year-end, 30 percent remained. ProForm sells ClipRite inventory costing $210,000 during 2018 for $270,000. At year-end, 10 percent is left.

Determine the consolidated balances for the following accounts:

Consolidated Balance
Sales
Cost of goods sold
Operating expenses
Dividend income
Net income attributable to noncontrolling interest
Inventory
Noncontrolling interest in subsidiary, 12/31/18