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, Little Corporation's net income was $210,000 and Little 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 Big Corporation's entry to record the acquisition of these shares includes a O A. credit to Investment Revenue for 595,000 OB debiuto Short-Term Investments for $95.000 OC. debit to investment in Little Corporation Common Shares for $95,000 OD. debit to Cash for $95.000