On 5/1/23 Big Cо аcquired 60% оf the cоmmon stock of Little Co for $300,000. The fаir vаlue of the NC Interest on that date was $200,000. On that date, Little Co had the following trial balance: Assets 600,000 Liabilities 100,000 Common Stock 200,000 Retained earnings 215,000 Sales 300,000 Expenses 200,000 Dividends declared 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 appropriate consolidation entry(ies) for 2023.