How is the portion of consolidated earnings to be assigned to the non-controlling interest in consolidated financial statements determined? A. The amount of the subsidiary’s earnings recognized for...

How is the portion of consolidated earnings to be assigned to the non-controlling interest in consolidated financial statements determined?
A. The amount of the subsidiary’s earnings recognized for consolidation purposes is multiplied by the non-controlling interest percentage on the balance sheet date.
B. The amount of consolidated earnings on the consolidated work papers is multiplied by the non-controlling interest percentage on the balance sheet date.
C. The subsidiary’s net income is extended to the non-controlling interest
D. The parent’s net income is subtracted from the subsidiary’s net income to determine the non-controlling interest.