Select the most correct statement from the following in relation to intra-group transactions between entities in a group. a. Entities in a group may increase the profits reported by providing services among themselves b. Intragroup profits are adjusted upon consolidation in order to exclude intragroup transactions in the subsidiary's financial statements c. All intragroup balances, transactions, income and expenses are to be eliminated in full on consolidation even if the parent entity does not hold 100% of the shares of the subsic d. Intragroup profits are eliminated upon consolidation so that only profits made by the parent entity are included in the group's profits