Good evening I need some help with this homework problem. Thank you.

On January 1, 2017, Abbey acquires 90 percent of Benjamin's outstanding shares. Financial information for these two companies for the years of 2017 and 2018 follows:

2017 2018 Abbey Company : Sales $ (692,000) $ (1, 098,000) Operating expenses 444,900 672, 000 Intra-entity gross profits in ending inventory (included in above figures) (167, 000) (186, 000) Dividend income-Benjamin Company (9,000) (40,500) Benjamin Company : Sales (269, 000) (351, 000) Operating expenses 129, 000 170, 000 Dividends paid (10, 000) (45, 000 )