Answer and Explanation:
The computation is shown below:
The amount of consolidated sales balance is  
Proform Sales	820,000
Cliprite Sales	640,000
Less: Intra-entity Sales	-270,000
Consolidated Sales Balance	$1,190,000
The amount of consolidated cost of goods sold balance is
Proform's Cost of Goods Sold Book Value	545,000
Cliprite's Cost of Goods Sold Book Value	410,000
Less: Intra-Entity Transfers	-270,000
Adjusted Gross Profit Deferred in 2017 [(110,000 - 71,000) × 30%]	-11,700
Deferral of 2018 Intra-Entity Gross Profit [(270,000 - 210,000) × 10%]	6,000
Consolidated Cost of Goods Sold Balance	$679,300
The amount of consolidated operating expenses balance is  
Proform's Operating Expenses Book Value	120,000
Cliprite's Operating Expenses Book Value	110,000
Amortization of Intangible Assets	12,000
Consolidated Operating Expenses Balance	$242,000
The amount of consolidated dividends balance is $0 as there is an elimination in consolidation.
The amount of net income attributed is  
Cliprite's Reported Income for 2018	120,000
Less: Amortization of Intangible Assets	-12,000
Cliprite's Adjusted Net Income	108,000
Net Income Attributable to Non Controlling Interest (108,000 × 30%)	$32,400
The amount of consolidated inventory balance is  
Proform's Operating Expenses Book Value	310,000
Cliprite's Operating Expenses Book Value	720,000
Intra-Entity Gross Profit [(270,000 - 210,000) ×  10%]	-6,000
Consolidated Inventory Balance	$1,024,000
The value of noncontrolling interest in subsidiary is  
30% of Opening Book Value [(870,000 + 300,000) × 30%)	351,000
Excess January 1 Intangible Allocation [(450,000 - 12,000 ÷ 2) × 30%)]	133,200
Net Income Attributable to Noncontrolling Interest	32,400
Dividends (70,000 ×  30%)	-21,000
Non Controlling Interest, 12/31/18	$495,600