$8.$ Which of the following scenarios correctly adheres to the accounting entity principle $?$

A$.$ A business owner includes the financial results of his personal investments in the company$$s financial statements.

B$.$ A sole proprietorship maintains separate financial records for the business and the owners personal transactions.

C$.$ A parent company consolidates its subsidiaries financial results with the personal financial statements of the owner.

D$.$ An employee pays for a business expense with personal funds but does not report the expense in the company$$s financial statements.