According to AASB 128, the main evidence of significant influence, through an investor's power to participate in policy setting, could be: Select one: O A. actual participation in policy making. O B. any or all conditions in this list. O C. representation on the associate's governing body. O D. material transactions between investors and associate. The process of preparing consolidated financial statements requires that: Select one: O A. accruals of expenses and revenues be recorded directly into the retained earnings account of the parent entity. O B. adjusting journal entries be recorded in the ledger accounts of the subsidiaries only. O C. no adjustments be made to the individual financial statements or ledger accounts of the entities in the group. O D. adjusting journal entries be recorded in the ledger accounts of the parent only