Arriba and its $80$ percent$-$owned subsidiary $($Abajo$)$ reported the following figures for the year ending December $31,2021($credit balances indicated by parentheses$).$ Abajo paid dividends of $$55,000$ during this period.

$\backslash$table$[[,$Arriba,Abajo$],[$Sales$,$$$(1,100,000),$$$(550,000)$