Which choice below best match iterms in GROUP A to items in GROUP B?
	Group A			Group B
1	Sarbanes Oxley		12	Requires the use of the interest effective method
2	APB 30		13	Accounting for Equity Security over 20%
3	FASB 125 140		15	Origins of need for consolidation
4	UPC		16	Partnerships without an agreement
5	FASB 115 159		22	Intestate
6	APB 21 - FAS 157 & 159		23	Accounting for under 20% Investment Securities
7	APB 18 ASC 323 / 321 IAS 28		29	Purchase & Acquisition method in record M&A
8	ARP 51		45	2002 Act, also known as the "Public Company Accounting Reform and Investor Protection Act"
9	FASB 141 142 94		51	1973 , Fin 27, - Reporting of Results of Operations
10	FASB 121		81	Accounting for Transfers and Servicing of Assets & Liabilities
11	UPA		98	Intangibles

A	45, 51, 81, 22, 13, 12, 23, 15, 29, 98 & 16

B	45, 51, 81, 13, 12, 23, 15, 22, 98, 15 & 22

C	45, 51, 81, 22, 23, 12, 13, 15, 29, 98 & 16

D	45, 51, 81, 23, 12, 13, 15, 22, 98, 15 & 22