Q4: Choose correct answer and show calculation: 1. A subsidiary can be excluded from consolidation if A) control rests with the majority owner. B) formation of joint ventures. C) the acquisition of an asset or group of assets constitutes a business. D) acquisition of a not-for-profit entity by a for-profit business. 2. Subsequent to an acquisition, the parent company and consolidated financial statement amounts would not be the same for A) investments in unconsolidated subsidiaries. B) investments in consolidated subsidiaries. C) capital stock. D) ending retained earnings