Which Statements Are Incorrect with Regards to a Consolidation Worksheet

Multiple Choice

Which statements are incorrect with regards to a consolidation worksheet in the presence of the non-controlling interest:

A) there is no NCI share extracted from the assets and liabilities section of the worksheet.
B) two extra columns are added to the worksheet to divide the consolidated equity into the NCI and parent share.
C) one extra column is added that includes the NCI share of the individual equity accounts.
D) one extra column is added that includes the parent share of the individual equity accounts.