$31$ point

Which assets are included in the consolidated column of the worksheet at book value?

$P$ assets.

S assets, if S is a partially owned subsidiary.

S assets, if S is a wholly owned subsidiary

Sassets, whether $S$ is a wholly or partially owned subsidiary.

$41$ point

Consolidated income on the consolidated column of the worksheet was $$250,000$ and minority interest in $S$ net income was $$25,000,$ income, as reported on the published consolidated income statement?

$$262,500$

$$250,000$

$$275,000$

$$200,000$