Martin hias 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$,\backslash$table$[[($includes a $$90,000$ net gross profit in intra$-],[$entity ending inventory$)]],$$$90,000$