What Would Differ Between a Statement of Cash Flows for a Consolidated

Multiple Choice

What would differ between a statement of cash flows for a consolidated company and an unconsolidated company using the indirect method?

A) Parent's dividends would be subtracted as a financing activity.
B) Gain on sale of land would be deducted from net income.
C) Noncontrolling interest in net income of subsidiary would be added to net income.
D) Proceeds from the sale of long-term investments would be added to investing activities.
E) Loss on sale of equipment would be added to net income.