14. On consolidation workpapers, investment income from a subsidiary is:* (2 Points) Added to the investment account Added to the parent's beginning retained earnings Allocated between controlling and noncontrolling stockholders Eliminated 15.. In a business combination, the direct costs of registering and issuing equity securities are: (2 Points) Added to the parent/investor company's investment account Charged against other paid-in capital of the combined entity Deducted from income in the period of combination None of the above