On january 1, big company acquires all of the common stock of little company by issuing 400,000 shares of $1 par value stock with a market value of $12 per share. little reports earnings of $864,000 and pays dividends of $240,000 in the year of acquisition. the amortization of allocations related to the investment was $48,000. big's net income, not including the investment, was $6,360,000, and it paid dividends of $400,000.on the consolidated financial statements, what amount is reported for equity in little company's earnings? $1,056,000$864,000$816,000$240,