Interpretation of Noncontrolling Interest information in financial statements

Verizon reports the following information in its December 31 annual reports:

Years Ended December 31(in Millions)	2014	2013	2012
Noncontrolling interest Balance at beginning of year	$56,580	$52,376	$49,938
Acquisition of noncontrolling interest(note 2)	(55,960)	_	_
Net income attributable to noncontrolling interest	2,331	12,050	9,682
Other Comprehensive income(loss)	(23)	(15)	10
Total comprehensive income(loss)	2,308	12,035	9,692
Distributions and other	(1,550)	(7,831)	(7,254)
Balance at end of year	$1,378	$56,580	$52,376

According to the footnotes in Verizons 2014 annual report, on February 21,2014, Verizon acquired from Vodafone for $130 billion the 45% interest in Verizon Wireless that Verizon did not already own. Note 6 to Verizons 2014 financial statements includes the following detail of its noncontrolling interest(in millions):

At December 31,	2014	2013
Verizon Wireless	$ -	$55,465
Wireless partnerships and other	1,378	1,115
total	$1,378	$56,580

A. Prepared the journal entry related to the $2,331 million Net Income Attribute to Noncontrolling Interest. Is this journal entry recorded in the books of the parent or subsidiary? Is this amount equal to the subsidiary net income multiplied by the proportionate ownership of the noncontrolling interest?

B.To what do the $(1,550) million Distributions relate? By what amount did this affect the Net Income Attributable to Noncontrolling Interest?

C. Pursuant to the acquisition of the 45% noncontrolling interest from Vodafone, were Verizon Wireless net assets revalued and was a gain or loss recognized by Verizon?

D. Where is the ending balance of $1,378 million reported in Verizons financial statements?