Question:Which of the following accounts would NOT be eliminated in the preparation of a consolidated financial statement? 

A Equity in Earnings of Subsidiary Company (Parent Company) 
B Accounts Receivable (Intercompany) 
C Sales (Intercompany) 
D Dividends Declared (Parent Company) 

+ Answer
C 

+ Explanation
Answer not sure

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Md. Habib Ullah

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