What is the major difference between CH.2 and CH.3 in consolidation? A) CH. 3 introduces the "investment" account for accounting books B) CH.3 introduces consolidation entries [A] and [S]. C) We started to introduce the formula approach in CH. 3 . D) CH. 3 introduces passage of time, which complicates the consolidation What is the major difference between CH.2 and CH.3 in consolidation? A) CH. 3 introduces the "investment" account for accounting books B) CH.3 introduces consolidation entries [A] and [S]. C) We started to introduce the formula approach in CH. 3 . D) CH. 3 introduces passage of time, which complicates the consolidation