MJY BPP 52 Netting

Dear Sir

The $50 MJY are receiving from S1 is just cancelled out as you would do in group accounts??? Am I correct
Also does all income to MJY and S1 and S2 regard as $ income for all outgoing nets? In other words subs are regarded as an income for MJY and not a payment and where there is a payment from sub to group or visa versa it just cancels out of the equation? So in this case MJY and subs have a total of $230 coming in and $340 going out which I know matches the answer of $110, but actually that figure is derived by $290 – $180 because the cancellation of the intra group payment?????????? ??