Big Corporation paid $95,000 to acquire a 30% investment in the common shares of Little Corporation on January 3, 2020 On December 31, 2020 Le Corporation's net income was $210,000 and Le Corporation paid dividends of $80,000 On December 31, 2021. Little Corporation's net income was $170,000 and Little Corporation paid dividends of $60,000 Big Corporation used the equity method to account for this investment Dig Corporation's entry to record the acquisition of these shares includes a OA debit to Cash for $95,000 Odebit to Short-Term Investments for $95,000 Cdebt to Investment in Little Corporation Common Shares for $95,000 OD credit to Investment Revenue for $95,000