Problem $5-25($Algo$)($LO $5-2,5-3,5-4,5-5)$

ProForm acquired $80$ percent of ClipRite on June $30,2023,$ for $\backslash$$$800,000$ in cash. Based on ClipRite's acquisition$-$date fair value, an unrecorded intangible of $\backslash (\backslash$$ $500,000\backslash )$ was recognized and is being amortized at the rate of $\backslash (\backslash$$ $17,000\backslash )$ per year. No goodwill was recognized in the acquisition. The noncontrolling interest fair value was assessed at $\backslash$$$200,000$ at the acquisition date. The $2024$ financial statements are as follows:

Note: Parentheses indicate a credit balance.

ClipRite sold ProForm inventory costing $\backslash (\backslash$$ $81,000\backslash )$ during the last six months of $2023$ for $\backslash (\backslash$$ $210,000\backslash ).$ At year$-$end, $30$ percent remained. ClipRite sold ProForm inventory costing $\backslash$$$260,000$ during $2024$ for $\backslash (\backslash$$ $370,000\backslash ).$ 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.