Noncontrolling interest is reported in the equity section of the consolidated balance sheet: Select one: O A. As one line as a component of consolidated shareholders' equity B. In separate lines representing the noncontrolling interest's share of the consolidated entity's shareholders equity accounts capital stock retained earnings, etc.) O C . As one line as a contra to total consolidated shareholders' equity O D . In two separate lines representing the noncontrolling interests share of the consolidated entity's stock accounts and retained earnings and accumulated other comprehensive income accounts