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Edgar Co. acquired 60% of Stendal! Co. on January 1, 2018. During 2018, Edgar made several sales of inventory to Stendall. The cost and sales price of the goods were $140,000 and $200,000, respectively. Stendall still owned one-fourth of the goods at the end of 2018. Consolidated cost of goods sold for 2018 was $2,140,000 due to a consolidating adjustment for intra-entity transfers less intra-entity gross profit in Stendall's ending inventory. 11) How would net income attributable to the noncontrolling interest be different if the transfers had been for the same amount and cost, but from Stendall to Edgar? 11) A) Net income attributable to the noncontrolling interest would have decreased by $18,000. B) Net income attributable to the noncontrolling interest would have decreased by $56,000. C) Net income attributable to the noncontrolling interest would have decreased by $6,000. D) Net income attributable to the noncontrolling interest would have increased by $20,000. E) Net income attributable to the noncontrolling interest would have increased by $24,000. 12) How would consolidated cost of goods sold have differed if the inventory transfers had been for the same amount and cost, but from Stendall to Edgar? 12) A) The effect on consolidated cost of goods sold cannot be predicted from the information provided. B) Consolidated cost of goods sold would have remained $2,140,000. C) Consolidated cost of goods sold would have been more than $2,140,000 because of the controlling interest in the subsidiary D) Consolidated cost of goods sold would have been less than $2,140,000 because of the noncontrolling interesti the subsidiary E) Consolidated cost of goods sold would have been more than $2,140,000 because of the noncontrolling interest in the subsidiary