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ProForm acquired 80 percent of ClipRite on June 30, 2017, for $1,760,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $650,000 was recognized and is being amortized at the rate of $20,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $440,000 at the acquisition date. The 2018 financial statements are as follows:

		ProForm				ClipRite
Sales	$	(1,040,000	)		$	(1,080,000	)
Cost of goods sold		655,000				520,000
Operating expenses		340,000				220,000
Dividend income		(72,000	)			0
Net income	$	(117,000	)		$	(340,000	)
Retained earnings, 1/1/18	$	(3,900,000	)		$	(1,090,000	)
Net income		(117,000	)			(340,000	)
Dividends declared		340,000				90,000
Retained earnings, 12/31/18	$	(3,677,000	)		$	(1,340,000	)
Cash and receivables	$	640,000			$	540,000
Inventory		530,000				940,000
Investment in ClipRite		1,760,000				0
Fixed assets		2,300,000				1,800,000
Accumulated depreciation		(500,000	)			(750,000	)
Totals	$	4,730,000			$	2,530,000
Liabilities	$	(653,000	)		$	(790,000	)
Common stock		(400,000	)			(400,000	)
Retained earnings, 12/31/18		(3,677,000	)			(1,340,000	)
Totals	$	(4,730,000	)		$	(2,530,000	)

ClipRite sold ProForm inventory costing $93,000 during the last six months of 2017 for $330,000. At year-end, 30 percent remained. ClipRite sells ProForm inventory costing $320,000 during 2018 for $490,000. At year-end, 10 percent is left. With these facts, determine the consolidated balances for the following:

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