# 3 Marks: 16 Big Co. has a 25% interest in Small Co. Big uses the cost method internally to record the investment in Small Big & Small's financial data for 2020 are as follows: Current assets Dec 31, 2020 Sales revenue -2020 Net income - 2020 Big Co. Small Co. 500 100 1,200 600 200 50 20 Dividends paid-2020 Required: Complete the tables with the following balances for Big Co.'s IFRS financial statements assuming Small Co. is a: i) Joint venture Current assets Dec 31, 2020 Sales revenue -2020 Net income - 2020 ii) Joint operation Big Co. $ Calculations Big Co. $ Calculations Current assets Dec 31, 2020 Sales revenue -2020 Net income - 2020