Entules can have both upstream and downstream transactions. How would these transfers affect the consolidation process?

Multiple Choice

Downstream have no effect because these transactions are made by the parent company.

Upstream transactions affect the computation of the Noncontroiling interest in Subsidiary's income.

Downstream transactions affect the computation of the Noncontroiling interest in Subsidiary's income.

No difference exists in the consolidation process for ether downstream or upstream transactions.

Upstream and downstream transfers have no effect on the consolldation process.