(d) On 1st April 2019, Big Limited acquired a 35 interest in Dig Limited and achieved a significant influence. The cost of the investment was 3,00,000. Dig Limited has net assets of 5,50,000 as on 1st April 2019. The fair value of those net assets is 76,50,000, since the fair value of property, plant and equipment is 1,00,000 higher than its book value. This property, plant and equipment have a remaining useful life of 8 years. For the financial year 2019-2020, Dig Limited earned a profit (after tax) of 1,00,000 and paid a dividend of 11,000 out of these profits. Dig Ltd. has also recognized the loss of * 15,000, that arose from re-measurement of defined benefit directly in 'Other Comprehensive Income! Calculate Big Ltd.'s interest in Dig Ltd. as at the year ended 31st March 2020 under the relevant method. (5 Marks) (d) On 1st April 2019, Big Limited acquired a 35 interest in Dig Limited and achieved a significant influence. The cost of the investment was 3,00,000. Dig Limited has net assets of 5,50,000 as on 1st April 2019. The fair value of those net assets is 76,50,000, since the fair value of property, plant and equipment is 1,00,000 higher than its book value. This property, plant and equipment have a remaining useful life of 8 years. For the financial year 2019-2020, Dig Limited earned a profit (after tax) of 1,00,000 and paid a dividend of 11,000 out of these profits. Dig Ltd. has also recognized the loss of * 15,000, that arose from re-measurement of defined benefit directly in 'Other Comprehensive Income! Calculate Big Ltd.'s interest in Dig Ltd. as at the year ended 31st March 2020 under the relevant method