8. Which of the following statements is false? a. Consolidation (elimination) entries are never posted to the general ledger. b. Any balance in the Equity in Net Income of Subsidiary account is always eliminated in the consolidation process. c. Under the equity method, the parent's net income always equals consolidated net income when the subsidiary has always been profitable. d. In consolidation dividends declared by a 100%-owned subsidiary are always eliminated. e. None of the above..