In a consolidated financial statement working paper, which are carried forward from one section $($i$.$e$.,$ one statement$)$ to another?

Multiple Choice

The parent's retained earnings, but not the subsidiary's.

The total of the net income section to the retained earnings section, and the total of the retained earnings section to the balance sheet section.

Each section on the working paper is separate and not related to the others, so no numbers are carried forward.

The eliminations must balance for each section to carry them forward.