Question - Assume that Big owns 80% of Little. On 4/1/05 Little sells land to Big for $90,000. The land had originally cost Little $60,000 several years earlier. On 3/2/07 Big sells the land to a third party for $85,000. Assume that in each year Little reports earnings of $50,000. Big uses the "full" equity method. Prepare the equity method entries arising from this transaction for 2005 through 2007. Prepare the elimination entries arising from this transaction for 2005 through 2007. Determine the "Income to the Non-controlling interest" for 2005 through 2007.