On $4/1/21,$ Big acquired $80\%$ of Little's voting stock for $$200,000.$ The fair value of the NC Interest on that date was $$50,000.$ All of Little's assets and liabilities had fair values equal to book value, so any differential is ascribed to goodwill. Little had the following trial balance on that date:

Cash & Receivables $40,000$

PPE $320,000$

Liabilities $130000$

Common Stock $50000$

Retained earnings $160000$

Sales $240000$

Cost of goods sold $150000$

Other expenses $60000$

Dividends declared $10000$ By the end of the year, Little reported total annual earnings of $$100,000$ and paid total annual dividends of $$25,000$

The end of year trial balances, arranged in worksheet format, are:

By the end of the year, Little reported total annual earnings of $$100,000$ and paid total annual dividends of $$25,000$

The end of year trial balances, arranged in worksheet format, are:

The answers in yellow ARE CORRECT. I ONLY NEED THE ANSWERS IN GREEN. Please know I have checked these answers and know they are right so don't change them. Use them to calculate the two green answers I need. Thanks!