The Following Accounts Were Noted in Reviewing the Trial Balance

The following accounts were noted in reviewing the trial balance for Parent Co.and Subsidiary Corp.:
Assets under Construction
Contracts Receivable
Billings on Construction in Progress
Earned Income on Long-Term Contracts
Contracts Payable If these accounts pertain to a contract where Subsidiary Corp.is building an asset for Parent Co., which of these accounts do you expect to eliminate when producing Parent Co.consolidated financial statements?

A) Assets under Construction; Billings on Construction in Progress; Earned Income on Long-Term Contracts
B) Contracts Receivable; Billings on Construction in Progress; Earned Income on Long-Term Contracts
C) Assets under Construction; Contracts Receivable; Billings on Construction in Progress; Earned Income on Long-Term Contracts; Contracts Payable
D) Contracts Receivable; Billings on Construction in Progress; Earned Income on Long-Term Contracts; Contracts Payable