D Question 31 2.5 pts Which of the following is true about the non-controlling interest? None of these statements is true. Its value on the date of acquisition may not always be proportional to the price paid by the parent to acquire the controlling interest in the subsidiary. Its value increases as the subsidiary pays more dividends. O Its share of the gain on acquisition of the subsidiary has to be reported separate from the parent's share of the gain. 3 pts