We discussed in Entry E in Chapter 3 and 4. Assuming the acquired ownership is 80%, which of the following description of entry E in Chapter 4 is correct?

a. The corresponding chapter 4 entry E should recognize 80% of annual excess amortization

b. The corresponding chapter for entry E should allocate 80% of the excess amortization to the investment in subsidiary account and 20% to the noncontrolling interest account

c. The corresponding chapter 4 entry each should recognize 20% of the excess amortization

d. The corresponding chapter 4 entry E is the same as chapter 3 entry eat and this recognizes 100% of the annual excess amortization

e. None of these are correct