Please provide me a correct answer for noncontrolling interest in subsidiary, 12/31/21. This question was posted previously but the expert gave me an incorrect answer. Thanks.

ProForm acquired 60 percent of ClipRite on June 30, 2020, for $1,140,000 in cash. Based on ClipRite's acquisition- date fair value, an unrecorded intangible of $400,000 was recognized and is being amortized at the rate of $15,000 per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $760,000 at the acquisition date. The 2021 financial statements are as follows: Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/21 Net income Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in ClipRite Fixed assets Accumulated depreciation Totals Liabilities Common stock Retained earnings, 12/31/21 ProForm $ (900,000) 585,000 200,000 (48,000) $ (163,000) $(2,300,000) (163,000) 200,000 $(2,263,000) $ 500,000 390,000 1,140,000 2,000,000 (700,000) $ 3,330,000 $ (667,000) (400,000) (2,263,000) ClipRite $ (800,000) 450,000 150,000 0 (200,000) $ (950,000) (200,000) 80,000 $(1,070,000) $ 400,000 800,000 0 1,100,000 (250,000) $ 2,050,000 $ (580,000) (400,000) (1,070,000) Totals $ (3,330,000) $ (2,050,000) (Note: Parentheses indicate a credit balance.) ClipRite sold ProForm inventory costing $79,000 during the last six months of 2020 for $190,000. At year-end, 30 percent remained. ClipRite sold ProForm inventory costing $250,000 during 2021 for $350,000. At year-end, 10 percent is left. Determine the consolidated balances for the following: (Input all amounts as positive values.) Sales Cost of Goods Sold Operating Expenses Dividend Income Net Income Attributable to Noncontrolling Interest Inventory Noncontrolling Interest in Subsidiary, 12/31/21 Answer is complete but not entirely correct. Consolidated Balance Sales $ 1,350,000 Cost of goods sold $ 661,700 Operating expenses 365,000 Dividend income Net income attributable to noncontrolling interest 83,320 Inventory $ 1,180,000 Noncontrolling interest in subsidiary, 12/31/21 932,000 0