1) Which of the following characteristics is not indicative of an enterprise quah ty? which significantly impact beneficiary with a controlling financial interest in a variable interest enti A) The right to receive potentially significant benefits of the entity B) The power through voting or similar rights to direct activities, economic performance C) The power to direct the most significant economic performance D) The obligation to absorb potentially significant losses of the entity. E) No ability to make decisions about the entity's activities. activities. 2) Wolff Corporation owns 70 percent of the outstanding stock of Donald, Inc. During the current year, Donald made $75,000 in sales to Wolf. How does this transfer affect the consolidat statement of cash flows? A) Included as an increase in the operating section. B) Not reported in the consolidated statement of cash flows C) Included as a decrease in the operating section. D) Included as an increase in the investing section. E) Included as a decrease in the investing