When the parent's Investment in S account is eliminated in the consolidation process, what replaces this item on the consolidated financial statements? A) The acquisition-date fair values of s's net assets, adjusted for any post-acquisition amortization of Differential. B) The acquisition-date book values of S's net assets, adjusted for any post-acquisition amortization of Differential. C) The book value of S's net assets and S's beginning retained earnings only. D) Only the new goodwill generated from the transaction. Question 9 (2 points) How is the year-end balance of the NCI in Net Assets (NCINA) account calculated? A) Beginning-of-year NCINA P's % of S's reported net income + P's % of Amort of Differential + P's % of s's dividends. - B) Beginning-of-year NCINA - NCI's% of S's reported net income + NCI's % of Amort of Differential - NCI's% of S's dividends. C) Beginning-of-year NCINA + NCI's% of s's reported net income - NCI's % of Amort of Differential - NCI's% of s's dividends. D) Beginning-of-year NCINA + P's% of S's reported net income - P's % of Amort of Differential - P's% of S's dividends