34) Entry D records a) dividends paid by the parent to the subsidiary. b) the reversal of all dividends declared by the subsidiary. c) the reversal of the parent's share of dividends declared by the subsidiary. d) debts owed by the subsidiary to the parent. Questions 35 through 45 refor to the missing amounfs on the worksheet that are numbered 1 through 13. 35) \#1 and $5, consolidated net income attributable to the noncontrolling interest, should be a credit of a) $13,500. b) $21,500. c) $65,200. d) $80,000, 36) \#2, dividends declared pertaining to the noncontrolling interest, should be a debit of a) $25,000. b) $22,500. c) $2,500. d) $0. 37) 113 , the beginning balance for the noncontrolling interest, should be a credit of a) $85,500. b) $109,900. c) $195,000. d) $200,000. 38) \#4 and \#11, the ending balance for the noncontrolling interest, should be a credit of a) $200,000. b) $195,000. c) $206,000. d) $197,500. 39) \#6, consolidated net income attributable to the parent company, should be a credit of a) $437,000. b) $652,000. c) $357,000. d) $1,843,000. 40) \#7, the net income credited to consolidated retained earnings, should be a) $437,000. b) $652,000. c) $357,000. d) $1,843,000. 31) The parent's ownership share of the subsidiary is a) 100% b) 90%. c) 50%. d) 10%. 32) The parent company used the method to account for this subsidiary. a) initial value b) partial equity c) equity d) bonus 33) Entry E records a) goodwill. b) depreciation of excess fair value. c) amortization of excess fair value, d) direct expenses of the acquisition