please make it in details and there is no more information than these below

In this part, you are consolidating BigUSA and Small Sub. And again, this part is not connected in any way to Part I. Information for Part 2 BigUSA owns 100% of the outstanding common stock of Small Sub. Small Sub was acquired by BigUSA a few years ago (hint: this is not an acquisition accounting exercise). Inventory Transactions During the year the two companies sold inventory to each other as follows: BigUSA sold products to Small Sub in the amount of S 125,000,000. BigUSA's gross profit on those sales was We'll refer to this as "Big to Small inventory." Small Sub sold products to BigUSA in the amount of Small Sub's gross profit on those sales was We'll refer to this as "Small to Big inventory." As of December 31 , 2020, all of the Big to Small inventory had been sold to outside customers. At that date, ofSmall to Big inventory was still in BigUSA's in ventory. Asset Transactions At the beginning of 2020, Small Sub sold a machine to BigUSA. The selling price (which was paid) was (which approximated market value at the time). Small Sub book value of the machine was S cost and accumulated depreciation. Small Sub recognized a gain on the difference, including it in 'Other Income." Small Sub was depreciating the machine over 6 years, using straight-line depreciation with no salvage value. BigUSA is depreciating the machine over 3 years (straight-line, no salvage value). Other Transactions BigUSA charges Small Sub a management fee (for various services) in the amount of Sl for the year 2020. BigUSA includes the fee income in 'Other Income." Small Sub includes the expense in "Administrative" expenses.