3) Which of the following accounts never appears on the books of either the parent or subsidiary? a) Goodwill b) Minority interest c) Investment in S d) Interco investment income. 4) A tender offer is a) an acquisition offer made in a non-hostile way. b) an acquisition offer made in secret negotiations. c) the price offered for the target company stock in a hostile takeover bid. d) made when debt is being paid.