Which of the following statements are incorrect with regards to pre-acquisition entries prepared after acquisition date?

Select one:

a. are adjusted for transfers between post-acquisition equity accounts.

b. are adjusted for the changes in the investment account recognised by the parent in the subsidiary.

c. include the pre-acquisition entry prepared at acquisition date adjusted for the effects of all the transfers between pre-acquisition equity accounts and changes in the investment account up to the beginning of the current period.

d. reverse the transfers between pre-acquisition equity accounts and changes in the investment account that happen in the current period.