Morrison Company owns 80 percent of the stock of Bloom Corporation. The companies frequently engage in intercompany inventory transactions.

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Name the conditions that would make it possible for each of the following statements to be true. Treat each statement independently.

a. Income assigned to the noncontrolling interest in the consolidated income statement for \(20 \mathrm{X} 3\) is greater than a pro rata share of the reported net income of Bloom Corporation.

\(b\). Income assigned to the noncontrolling interest in the consolidated income statement for \(20 \times 3\) is greater than a pro rata share of Bloom's reported net income, but consolidated net income is reduced as a result of the elimination of intercompany inventory transfers.

c. Cost of goods sold reported in the income statement of Morrison is greater than consolidated cost of goods sold for \(20 \times 3\).

d. Ending inventory is not included in the December 31, 20X3, trial balance of Bloom Corporation.