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On January $1,$ Patterson Corporation acquired $80$ percent of the $100,000$ outstanding voting shares of Soriano, Incorporated, in exchange for $$31\mathrm{.}25$ per share cash. The remaining $20$ percent of Soriano's shares continued to trade for $$30$ both before and after Patterson's acquisition.

$20$

At January $1,$ Soriano's book and fair values were as follows:

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$\backslash$table$[[,$Book Values$],[$Current assets Items,$$80,000$

$4$

Return

ProForm acquired $60$ percent of ClipRite on June $30,2023,$ for $$840,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $$480,000$ was recognized and is being amortized at the rate of $$12,000$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $$560,000$ at the acquisition date. The $2024$ financial statements are as follows:

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Note: Parentheses indicate a credit balance.

Proform sold ClipRite inventory costing $$85,000$ during the last six months of $2023$ for $$152,000.$ At year$-$end, $30$ percent remained. ProForm sold ClipRite inventory costing $$280,000$ during $2024$ for $$410,000.$ At year$-$end, $10$ percent is left with these facts, determine the consolidated balances for sales, COGS, operating expenses, dividend income, net income attributable to noncontrolling interest, inventory and noncontrolling jnterest in subsidiary, $12/31/24$