eliminating entries are made to cancel the effects of intercompany transactions and are made on the a. books of the parent company b. books of the subsidiary company c. workpaper only d. books of both the parent company and the subsidiary in a business combination accounted for as an acquisition,registration costs related to common stock issued by the parent company are a. expensed as incurred b. deducted from other contributed capital c. included in the investment costs d. deducted from the investment costs