A Parent company owns an 80% controlling interest in the voting common stock of its Subsidiary. The subsidiary also has outstanding 10,000 shares of 4% cumulative preferred stock outstanding with par value equal to $1,000,000. If the parent company owns 100% of the preferred stock, how should the preferred stock be accounted for in the consolidated financial statements?

A. 80% of the preferred stock equity account is eliminated against investment in Subsidiary account on the parent's balance sheet.

B. 20% of the preferred stock equity account is assigned to the noncontrolling interests.

C. 100% of the preferred stock equity account is eliminated against investment in subsidiary account on the parent's balance sheet.

D. All of the preferred stock equity account is assigned to the non controlling interests.

answer(b) equal; set period;

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.