on april 1,2018, big ben company acquired 30% of the shares of Little Tick, Inc. Big Ben paid $100,000 for the investment, which is $40,000 more than 30% of the book value of Little Tick's identifiable net assets. Big Ben attributed $15,000 of 40,000 difference to inventory that will be sold in the remainder of 2018, and the rest to goodwill. Little Tick recognized a total of $20,000 of net income for 2018, and paid total dividends for year $10,000, These dividends were issued quarterly. Big Ben's investment in Little Tick will affect Big Ben's 2018 net income