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Large Company acquired for 80% of the voting stock of Small Company on January 1, 2013 paying $10,000,000 in cash. Large accounts for its investment

Large Company acquired for 80% of the voting stock of Small Company on January 1, 2013 paying $10,000,000 in cash. Large accounts for its investment using the equity method. Small's stockholders' equity at the date of acquisition was $6,000,000 ($2,000,000 capital stock, $4,000,000 retained earnings). The estimated fair value of the non-controlling interest in Small Company at the date of acquisition is

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