Use mid-year aqusition guidlines

Mid-year acquisition: 64: Assume that on 4/1/15 Big acquires 70% of Little Company's outstanding common stock for $280,000. The fair value of the non-controlling interest on that date was $120,000. On that date, Little has the following trial balance Assets Liabilities Common Stock Retained earnin Revenues Expenses Dividends 400,000 250,000 40,000 60,000 300,000 240,000 10,000 All of Little's assets and liabilities had fair values equal to book value, so any differential is attributed to goodwill At the end of 2015, Little reports annual earnings of $80,000, with total dividends paid of $25,000. Required: Prepare all necessary elimination entries for 2015