On consolidation workpapers, consolidated retained earnings and the controlling share of consolidated net income:

a. Adding beginning consolidated retained earnings and the controlling share of consolidated net income and subtracting parent dividends

b. Adding end-of-the-period retained earings of the affiliates

c. Adjusting beginning parent retained earnings for subsidiary profits and dividends

d. Adjusting the parent's retained earnings account balance.

Choose correct answer: a, b, c, or d