On January $1,2023,$ Abbey acquires $90$ percent of Benjamin's outstanding shares. Financial information for these two companies for

the years $2023$ and $2024$ follows $($credit balances indicated by parentheses$)$:

Items

Abbey Company:

Sales

Operating expenses

Intra$-$entity gross profits in ending inventory

$($included in above figures$)$

Dividend income$-$Benjamin Company

Benjamin Company:

Sales

Operating expenses

Dividends paid

$2023$

$2024$

$$(785,000)$$$(1,042,000)$

$536,000,662,000$

$(148,000),(168,000)$

$\backslash$table$[[(22,500),(27,000)$