Cameco Corporation, a publicly traded company and the world's largest producer of uranium concentrates, has several long$-$term

investments. These include a $100\%$ investment in Cameco Marketing Inc., and a $40\%$ interest in JV Inkai $($a private corporation with

no determinable fair value that Cameco does not wish to trade$).$

$($a$)$

Indicate whether each of the above investments should be accounted for using the cost model, the fair value through profit or

loss model, or the equity method.

$100\%$ Cameco Marketing Inc.

$40\%$ JV Inkai