a. What are the journal entries to document the investing transaction at 01/01/2015 for Big and Small respectively? (5 points)b. Given the performances of B and S during 2015, which are presented in the 2nd table of this question, please fill out the table (not only limited to the highlighted cells) as well as coming up with the correct consolidated financial information.Please write journal entries which would allow you to arrive from the mechanically summed up total of B and S to the consolidated figures at the end of 2015(40 points)