9. Consolidation accounting involves the following. Time left 0:32:25 O b. O a. accruals taken directly to the balance of the retained earnings of the parent. adding together the items in the separate financial statements without any adjustments. adjusting journal entries posted to the ledger accounts of entities within the group. O c. O d. adding together the items in the separate financial statements of each entity in the group with adjustments made to reflect the group perspective