QUESTION 14 Large pays $100,000,000 and buys 40% of Small on Jan. 1, Year 1. Large accounts for this investment using the equity method. During Year 1, Small has total net income of $1,000,000 and pays total dividends, to all it shareholders, of $200,000. Large's investment account in Small at the end of Year 1 should have a balance of: $100,000,000 $101,000,000 $100,320,000 $100,800,000