Martin has a controlling interest in Rowen's outstanding stock. At the current year$-$end, the following information has been accumulated for these two companies:

$\backslash$table$[[,$Separate Operating Income,Dividends Paid$],[$Martin$,($includes a $\{$f$39$af$7$d$7$b$-8808-43$ec$-$bef$2-$f$16$dc$48$b$67$e$2\}$ net

$\backslash$table$[[$$$522,500$