Mid$-$year acquisition

$On\frac{4}{1}\frac{?}{21},$ Big acquired $80\%of$ Little's voting stock for $$200,000.$ The fair value $of$ the $NC$ Interest $on$ that date was $$50,000.$

All $of$ Little's assets and liabilities had fair values equal $to$ book value, $so$ any differential $is$ ascribed $to$ goodwill.

Little had the following trial balance $on$ that date:

$By$ the end $of$ the year, Little reported total annual earnings $of$ $$100,000$ and paid total annual dividends $of$ $$25,000$

The end $of$ year trial balances, arranged $in$ worksheet format, are:

What $is$ Little's book value $(aka$ "net assets"$)at$ acquisition?

How much goodwill $is$ present?

What are the "post acquistion earnings" $of$ Little?

What are the "post acqusition dividends" $of$ Little?

What $is$ the value $in$ cell $F22?$

What $is$ the value $in$ cell $F23?$

What $is$ the value $in$ cell $D27?$

What $is$ the value $in$ cell $F28?$

What $is$ the value $in$ cell $D38?$

What $is$ the value $in$ cell $E43?$