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ProForm acquired 70 percent of ClipRite on June 30, 2017, for $1,470,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $600,000 was recognized and is being amortized at the rate of $19,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $630,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(1,030,000	)		$	(1,060,000	)
Cost of goods sold		650,000				515,000
Operating expenses		330,000				215,000
Dividend income		(56,000	)			0
Net income	$	(106,000	)		$	(330,000	)
Retained earnings, 1/1/18	$	(3,800,000	)		$	(1,080,000	)
Net income		(106,000	)			(330,000	)
Dividends declared		330,000				80,000
Retained earnings, 12/31/18	$	(3,576,000	)		$	(1,330,000	)
Cash and receivables	$	630,000			$	530,000
Inventory		520,000				930,000
Investment in ClipRite		1,470,000				0
Fixed assets		2,200,000				1,750,000
Accumulated depreciation		(400,000	)			(700,000	)
Totals	$	4,420,000			$	2,510,000
Liabilities	$	(544,000	)		$	(880,000	)
Common stock		(300,000	)			(300,000	)
Retained earnings, 12/31/18		(3,576,000	)			(1,330,000	)
Totals	$	(4,420,000	)		$	(2,510,000	)

ClipRite sold ProForm inventory costing $92,000 during the last six months of 2017 for $320,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $315,000 during 2018 for $480,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following:

	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

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