Big owns 80% of Little. At acquisition in 2021, all of Little's assets and liabilities had fair values equal to book value, and there was no goodwill (i.e., there was no differential).

At the beginning of 2025 we have the following information:

Little Common stock = $100,000

Little retained earnings = $400,000

Little AOCI = $40,000 debit balance

Assume that Little had NO AOCI at acquisition in 2021; that means the entire $40,000 they have in AOCI in 2025 was generated subsequent to Big's investment, which in turn means that Big has "their share" (80%) of Little's AOCI amount on their balance sheet.

During 2025 Little reported "regular" income of $30,000, other comprehensive income of $10,000, for Comprehensive income of $40,000.

Little paid no dividends in 2025.

1. In the 2025 "S" entry, what would be the amount of the credit to "NC Interest"?

2. What is the "income to the NC Interest" in 2025?

3. What is the "Other comprehensive income to the NC Interest" in 2025?

4. What is the amount of AOCI reported on the consolidated balance sheet at the end of 2025? Assume Big's only OCI and AOCI is from their proportionate share of Little's OCI/AOCI. ("xx,xxx debit" or "xx,xxx credit")

5. What is the NC Interest reported on the 2025 consolidated balance sheet?