14. Accounts affected by intra-entity transactions does not include which of the following: a. Revenues b. Expenses C. Cost of Goods Sold d. Net Income Attributable to the Non-controlling Interest e. Retained Earnings at the Beginning of the Year f. Inventory g. Non-controlling Interest in Subsidiary at End of Year 15. Under the Equity Method, five common entries consolidate the companies. Which of the following is not one of these entries: a. An entry to eliminate the subsidiary's stockholders' equity account beginning balances and the book value component within the parent's investment account. b. An entry to recognize the unamortized allocations as of the beginning of the current year associated with the adjustments to fair value. C. An entry to eliminate the subsidiary income accrued by the parent