Company a Owns Shares of Company B and Company C

Multiple Choice

Company A owns shares of Company B and Company C.The statements of Company B are consolidated with those of Company A.The statements of Company C are not consolidated.Company A reports "Noncontrolling Interest" on its balance sheet.This account represents:

A) A's noncontrolling share of the stock of B.
B) A's noncontrolling share of the stock of C.
C) the noncontrolling share by outside owners of the stock of A.
D) the noncontrolling share by outside owners of the stock of B.
E) the noncontrolling share by outside owners of the stock of C.