Boulder, Incorporated, obtained $90$ percent of Rock Corporation on January $1,2019.$ Annual amortization of $$26,000$ is applicable on the allocations of Rock's acquisition$-$date business fair value. On January $1,2023,$ Rock acquired $75$ percent of Stone Company's voting stock. Excess business fair$-$value amortization on this second acquisition amounted to $$13,000$ per year. For $2024,$ each of the three companies reported the following information accumulated by its separate accounting system. Separate operating income figures do not include any investment or dividend income.

$\backslash$table$[[$Company$,$Separate Operating Income,Dividends Declared$],[$Boulder$,$$$397,500,$$$123,000$