When a parent uses the initial value 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? a. The investment account on the parents general ledger equals the original purchase price of the ownership in the subsidiary b. The investment account on the parents general ledger equals the original purchase price of the ownership in the subsidiary, plus 100% of the subsidiaries income and excess depreciation/amortization expense. c. The investment account on the parents general ledger equals the original purchase price of the owilership in the subsidiary, plus the ownership percentage of the subsidiaries income and excess depreciation/amortization expense. d. The investment account on the parents general ledger equals 0