On January 1, 2022, Big Corp. acquired a 100\% interest in Little Co. Big paid for the transaction with $1,050,000 cash. Book and fair values of Little's assets and liabilities as of 1/1/2022 are as follows: \begin{tabular}{|l|r|r|} \hline & Book Value & Fair Value \\ \hline Current Assets & 872,200 & 872,200 \\ \hline Land & 60,000 & 108,500 \\ \hline Buildings \& Equipment (10 year remaining life) & 265,000 & 275,000 \\ \hline Copyright (20 year remaining life) & 4,500 & 98,500 \\ \hline Liabilities & (360,000) & (360,000) \\ \hline & & \\ \hline Totals & 841,700 & 994,200 \\ \hline \hline \end{tabular} Any consideration transferred over fair value is assigned to goodwill. Big uses the (full) equity method to account for this investment. Required: Prepare the SADIE entries first, and post them to the consolidation workksheet. The location of entries S, A, D, I and E have been entered on the worksheet