_____ Which of the Following Accounts Would Require Reconciliation or Adjustment

Multiple Choice

_____ Which of the following accounts would require reconciliation or adjustment to a reciprocal balance prior to beginning the consolidation process?

A) Intercompany Dividend Income (when the parent uses the cost method) .
B) Intercompany Sales.
C) Intercompany Cost of Sales.
D) Long-term Intercompany Payable.
E) None of the above.