Big Co$.$ owns $60\%$ of Little Co common stock. On $1/1/23$ Big Co sold a patent to Little Co for $$32,000.$ The patent had a book value of $$20,000$ on that date, with a $5$ year remaining useful life.

On $5/1/26$ Little sells the patent to a third party for $$20,000.$

Little Co reports earnings of $$50,000$ each year.

Big uses the FULL equity method to account for their investment in Little.

Question: How much unrealized gain or loss is carried forward to $2024?($xx$,$xxx$)[$Answer is not $9,000]$

Question: In $2026$ the patent is sold to some third party. In the elimination entries related to this intercompany sale, what account Retained earnings would be credited, for what amount $2,000[$Answer is not Retained earnings and $2,000]$