11. In a consolidated statement of cash flows prepared under the indirect method, minority interest in net income of subsidiary is added to consolidated net income for the computation of net cash provided by operating activities because:

a. Cash dividends paid to minority stockholders by a partially owned subsidiary are excluded from cash flows from financing activities.

b. An increase in minority interest in net assets of subsidiary is displayed with cash flows from investing activities.

c. A decrease in minority interest in net assets of subsidiary is displayed with cash flows from financing activities.

d. 100% of the cash of all subsidiaries is included in a consolidated balance sheet.