When Preparing Consolidation Adjustment Entries to Effect a Consolidation of a Multiple

When preparing consolidation adjustment entries to effect a consolidation of a multiple subsidiary structure, intragroup transactions:

A) are not eliminated.
B) are partially eliminated to the extent of the ownership interest of the parent entity to each transaction.
C) are ignored as it is impractical to attempt to determine the size of the ownership interest relating to each transaction.
D) are eliminated in full.