please answer with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation.

ProForm acquired 70 percent of ClipRite on June 30, 2023, for $840,000 in cash. Based on ClipRite's acquisition-date fair value, an unrecorded intangible of $760,000 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 $360,000 at the acquisition date. The 2024 financial statements are as follows: Items Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/24 Net income Dividends declared Retained earnings, 12/31/24 ProForm $ (940,000) 685,800 249,000 (42,000) ClipRite $ (830,000) 470,000 170,008 Q $ (137,000) $ (240,000) $ (1,800,000) (990,000) Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation (137,000) (240,000) 240,000 60,000 $ (1,697,000) $ (1,170,000) 4 540,000 4 440,000 430,000 840,000 840,000 8 1,600,000 1,300,000 (500,000) (200,000) Totals $ 2,910,000 $ 2,380,000 Liabilities Common stock Retained earnings, 12/31/24 $ (413,000) (300,000) (1,697,000) $ (410,000) (800,000) (1,170,000) Totals $ (2,910,000) $ (2,380,000) Note: Parentheses indicate a credit balance. Totals (2,910,000) $ (2,380,000) Note: Parentheses indicate a credit balance. ProForm sold ClipRite inventory costing $83,000 during the last six months of 2023 for $148,000. At year-end, 30 percent remained. ProForm sold ClipRite inventory costing $270,000 during 2024 for $390,000. At year-end, 10 percent is left. Required: With these facts, determine the consolidated balances for the following: Note: Input all amounts as positive values. Sales $ 1,430,000 $ 1,075,000 $ 429,000 Cost of goods sold Operating expenses Dividend income Net income attributable to noncontrolling interest $ 1,258,000 Inventory Noncontrolling interest in subsidiary, 12/31/24