he Coca$-$Cola Company reported the following amounts in its December $31,2023$ Form $10-$

K$.$ Amounts represent activity $($from left to right$)$ for the years ended December $31,2023,$

$2022,$ and $2021.$

a$.$ For the year ended December $31,2022$ and $2023,$ prepare the journal entries related to

the $$29$ million Net Income and $$11$ million Net Loss attributable to non$-$controlling

interests. $(4$ points each$)$

b$.$ Whose books are these entries recorded on$,$ and why? $(4$ points$)$

c$.$ Where is the ending balance of $$1,539$ reported in Coca$-$Cola$$s consolidated financial

statements? $(2$ points$)$

d$.$ How is the net income attributable to non$-$controlling interests calculated $($we went over

this in class, check your notes..$)$