Polar Bear Limited operates their main office in Norway. The company has 5 subsidiaries around the world. The company offers a defined benefit retirement plan for all employees across their subsidiaries. How is this defined benefit retirement plan treated in the separate financial statements of the subsidiaries? (Select the best answer.) a. The accounting treatment in the separate financial statement of a subsidiary depends on whether a contractual agreement or stated policy for allocating the costs among the parent and subsidiaries exists. b. The accounting treatment in the separate subsidiary financial statements would not matter because the subsidiary does not record the defined benefit obligation retirement plan. c. The usual accounting treatment in the separate subsidiary financial statements would be to treat the plan as a multiemployer plan. d. The accounting treatment in the separate subsidiary financial statements would not be contingent on whether a contractual agreement or stated policy exists because there are multiple subsidiaries