not sure which one is the answer.

13. Consolidated financial statements: A. Show the results of operations, cash flows, and the financial position of the parent company and all companies under the parent company's control. B. Show the results of operations, cash flows, and the financial position of the parent company only. C. Show the results of operations, cash flows, and the financial position of the subsidiary companies only. D. Include the investment account on the balance sheet. E. Both B and D