Assume that Big Co. acquired 70% of Little Co stock on 1/1/23 for $350,000. The fair value of the non-controlling interest was $150,000 on that date. Little's book value was $400,000; they had common stock of $100,000 and Retained Earnings of $300,000. The entire $100,000 differential was attributed to patents with a 5 year remaining useful life. In 2023 Little reported earnings of $40,000 and paid no dividends. On 1/1/23 Big purchased $100,000 of bonds which Little had issued several years earlier at par value. The bonds mature on 12/31/27 (5 years from 1/1/23), and pay interest of 8% annually each 12/31. Big purchased the bonds for $92,418.43, a yield of 10%. Big uses the effective interest method of amortization. Required: Prepare consolidation/elimination entries for 2023