On 1st January 2022 Company A acquired 51% of the ordinary shares of Company B. The Statement of Financial Position on 1st January 2022 of the different companies is as follows: Considering that there are not changes in the value of equity between the acquisition and the reporting date for any of the companies, which of the following statements is true regarding Company A's Consolidated Statement of Financial Position on 1st January 2022? a. Company A needs to create the consolidated financial statements following the equity method. b. The consolidated statement of financial position will show a goodwill of 95,000. c. The consolidated statement of financial position will show a goodwill of 46,550 and noncontrolling interests of the same amount. d. None of the answers is true