On December 31, 2015, Big Company acquired Tiny Company for $150,000. This amount exceeded the recorded value of Tiny Company's net assets by $30,000 on the acquisition date. The entire excess was attributable to a Tiny Company building that had a remaining useful life of 15 years as of the acquisition date. Information reported for the two companies for 2014 and 2015 was as follows:

Prepare the necessary pro forma information that would be included in the notes to Big Company's 2015 financial statements. For simplicity, ignore income taxes.

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2015 30014 Big Company Revenue $500,000 400,000 50,000 Net income. 60,000 Tiny Company: 90,000 20,000 Revenue. 75,000 12,000 Net income.