When Performing a Consolidation,if the Balance Sheet Does Not Balance

Multiple Choice

When performing a consolidation,if the balance sheet does not balance,

A) that indicates that the Investment in Subsidiary account on the parent's books should not be adjusted to -0-,because there is excess value represented in the investment.
B) it is frequently because of the noncontrolling interest,as these amounts do not appear on the separate companies' general ledgers.
C) the debit and credit totals of the adjusting/eliminating columns of the consolidation working paper should be checked to confirm that they balance,and if so,then there is no need to check the individual line items.
D) the amount that it is "off" will always equal the noncontrolling interest in the current year net income of the subsidiary.