On 1/1/22 Big acquired 100% of the voting stock of Little Co. At acquisition, all of Little's assets and liabilities had fair values equal to book value, except for some equipment. The equipment, with a 7 year remaining useful life, was undervalued by $120 During 2024 Little reported earnings of $310 and paid no dividends. On 9/1/24 Little sold the undervalued PPE to a third party. During the 2024 elimination entries, Little had the "S" entry as indicated to the right. Required: Complete the remaining elimination entries for 2024.