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Akron, Inc. owns 80% of the capital stock of Benson Company and 70% of the capital stock of Cashin, Inc. Benson Company owns 25% of the capital stock of Cash Inc. Cashin, Inc., in turn, owns 40% of the capital stock of Akron, Inc. Net income before adjusting for interests in intercompany net income for each corporation follows: Akron, Inc. AD-130,000 Benson Co Bo 110,000 Cashin, Inc Co 330,000