Question: On 5/1/23 Big Co acquired 60% of the common stock of Little Co for $300,000. The fair value of the NC Interest on that date was $200,000. On that date, Little Co had the following trial balance: Assets Liabilities Common Stock Retained earnings Sales Expenses Dividends declared 600,000 100,000 200,000 215,000 300,000 200,000 15,000 At the end of the year, Little reported total 2023 income of $120,000, and total 2023 dividends declared and paid of $40,000. Prepare consolidation entry(ies) for 2023.