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GM, GE Top Forbes Super 100 List: General Motors Corp. and General Electric Corp. are tied for first place on the latest Forbes Super 100 list, a ranking of the 100 most powerful U.S. corporations. The April 22 isue of Forbes magazine says GM’s $7 billion in net income for 1995 earned it the top spot on the Forbes Profit 500 for the second straight year and that GM had the highest net profit ever reported by any firm in the 28 years Forbes has been publishing Forbes 500 issues. Forbes ranks companies according to sales, profits, assets and market value. General Electric had sales of $70.03 billion and a profit of $6.57 billion.