2. Cellphone Inc. acquires 50% of Battery AG in 2014 and needs to record investment on its balance sheet. Year ending 2014 Revenue EBIT Net Income Cellphone Inc 1700 153 75 Total Assets 1421 Shareholders' equity 735 Battery AG 1350 135 68 1283 706 Under which accounting method (full consolidation, proportionate consolidation, equity method) profit margin of Cellphone will be the highest, the lowest? Show you calculations and write your explanations.