On 4/1/22 Big Co acquired 80% of Little's voting stock for $4100 The fair value of the non-controlling interest on that date was $1025 On 1/1/22 Little had the following owners' equity accounts: Common stock 100 Retained earnings 3139 Accumulated other comprehensive income (credit) 240 All of Little's assets and liabilities had fair values equal to book value, except land which was undervalued by $298 Also, as of 4/1/22 Little had the following temporary or nominal account balances: Sales 65 Expenses 40 Dividends declared 8 Acquisition cost Common Stock 100 Retained earnings 3139 Accumulated other comprehensive income 240 Land undervalued by 298 Percentage of stock purchased 80 Acquisition cost 4100 FV of NC Interest 1025 Required: Prepare the elimination entry for a consolidation at date of acquisition (ie., the "S" entry) (you need to compute goodwill obviously!) ONLY the entry for the date of acquisition!!!!!!!!!