Control is an important concept in determining which entities to consolidate and include in the financial statements. Which of the following would not be considered by an entity when considering consolidation of a subsidiary? Select one: o. The reporting entity must be able to make strotegic decisions for the aubsidiary. b. The reporting entity alone has the power to direct the activities of the entity in question. c. The reporting entity must 0 mojority of voting shores of the subsidiary. d. The reporting entity should hove occess to the benefits from the subsidiary