Big Cо. оwns 90% оf Little Co common stock. Big Co routinely sells merchаndise to Little Co for subsequent resаle. During 2022, Big Co sold goods costing $60,000 to Little for $72,000. Of this merchаndise, Little resold 80% in 2022 and the other 20% on 2023. During 2023, Big Co sold goods costing $70,000 to Little for $91,000. Little resold 30% of this merchandise in 2023. During 2023, Little reported earnings of $50,000. Required: 1. Prepare the consolidation/elimination entry(ies) RELATING TO THESE TRANSACTIONS for 2022 AND 2023 (i.e., skip the "Basic Consolidation Entry"). 2. What is the NC Interest in the NI of Little for 2023?