Big Co owns 90% of Little Co stock, acquired at book value several years ago. Below is the dollar-denominated trial balance of Little, including Assets 552000 Liabilities 272000 Common stock 50000 Retained earnings 201400 Revenues 280000 Expenses 240000 Dividends 14000 AOCI 4200 credit OCI - translation gain/loss Questions: What is the OCI translation gain or loss for the year (number) Is it a gain or a loss? (write "gain" or "loss" as answer, without quotation marks) In the "S" elimination entry, what is the credit to "Investment in Little