How is the portion of consolidated earnings to be assigned to non-controlling interest in consolidated financial statements determined? Question 4Select one: a. The subsidiary's net income is extended to the non-controlling interest. b. The net income of the parent is subtracted from the subsidiary's net income to determine the non-controlling interest. c. The amount of the subsidiary's earnings is multiplied by the non-controlling's percentage ownership and is adjusted for the excess cost amortization applicable to the NCI. d. The amount of consolidated earnings determined on the consolidated working papers is multiplied by the non-controlling interest percentage at the balance-sheet date