16) Rainbow Co. owns the following investment in other companies. Equity shares held Non-equity shares held Green Co. 80% nil Red Co. 25% 80% Blue Co. 45% 25% Rainbow Co. also has appointed five of the seven directors of Blue Co. Which of the following investments are accounted for as subsidiaries in the consolidated accounts of F Co. Select one: Oa. Green Co. O b. Red Co. c. Green and Blue O d. All of them