Dynamo Corporation owns 75 percent of Pronto Company's stock. Pronto provides health care services to its employees and those of Dynamo. During 202, Dynamo recorded $45,000 as health care expense for medical care given to its employees by Pronto. Pronto's costs incurred in providing the services to Dynamo were $32,000. (Leave no cells blank, enter " 0 " wherever required.) Required: a. By what amount will consolidated net income change when the intercompany services are eliminated in preparing Dynamo's consolidated statements for 202 ? Note: Use cells A2 from the given information to complete this question. Consolidated Net Income Change b. What would be the impact of eliminating the intercompany services on consolidated net income if Dynamo owned 100 percent of Pronto's stock rather than 75 percent? Note: Use cells A2 and A9 from the given information to complete this question. Impact of eliminating the intercompany services c. If in its consolidated income statement for 202 Dynamo had reported total health care costs of $70,000, what was the cost to Pronto of providing health care services to its own employees? Note: Use cells A2 and A15 from the given information to complete this question. \begin{tabular}{|l|} \hline Total cost \\ \hline Dynamo's share \\ \hline Pronto's share of the cost \\ \hline \end{tabular}