Real World Question. Based on the financial statements of The Coca-Cola Company contained in the annual report booklet, what was the 1996 Investment in Coca-Cola Enterprises, Inc., balance? According to Note 2, what percentage of Coca-Cola Enterprises, Inc., does The Coca-Cola Company own? What method of accounting (cost or equity) does The Coca-Cola Company use for its investment? Why did its investment change from 1995 to 1996 ?