Please explain why this is answer

When a parent uses the equity method throughout the year to account for its 80% investment in an acquired subsidiary, which of the following statements is true at the date immediately preceding the date on which adjustments are made on the consolidated worksheet? Selected Answer: Answers: C. Parent company and subsidiary dividends equals consolidated dividends. a. Parent company retained earnings equals consolidated retained earnings. Parent company total assets equals consolidated total assets. C. Parent company and subsidiary dividends equals consolidated dividends. d. Parent company net income equals noncontrolling interest in consolidated net income