need answer for this please

Question 2 Consolidation as of the date of acquisition (9 points) A.How is contingent consideration treated? In your answer, explain both how the contingent consideration is treated on the date of acquisition and how the company accounts for the contingent consideration in some future period, when the amount to be paid becomes known. (4 points) Irademark B. Big buys 100% of Little on January 1, Year 1, for $20 million in cash. At that date, Little's books show $1 million in common stock, and S13 million in retained earnings. All of its assets and liabilities have book values equal to fair values, except for a trademark that has zero book value but fair value of $4 million. Little is not dissolved. Give the consolidation entry or entries that would be needed as of the date of consolidation. (5 points) Lmmertssub 20,000,000 Cash 20,000,000 weis 6000,000 Common, stuu 1000,000 Related comings 13,000,000 Truthente in sub 20,000,000 Ior. Retained eaemones cr. Colls had Trademalle cols 4 u