_____When a Subsidiary Issues Additional Common Stock to the Public

_____When a subsidiary issues additional common stock to the public at more or less than the book value per share:

A) A reclassification is made between the individual components of the detailed analysis of the investment account.
B) An adjustment is made to the carrying value of the investment under the parent company concept.
C) An adjustment is made to the carrying value of the investment under the economic unit concept.
D) An adjustment is made to the carrying value of the investment under both the parent company conept and the economic unit concept.
E) The investment account can be written down but not written up.