In 2007, Clear Corp

In 2007, Clear Corp. purchased 65% of Zina Co. and retains that percentage interest through 2010. At the end of 2010, Clear Corp.

A) is the parent company and Zina Co. is the minority interest.
B) is the parent company and Zina Co. controls the minority interest.
C) should show its investment in Zina Co. on the year-end balance sheet as a long-term investment.
D) should recognize the dividends of Zina Co. in a Dividends Revenue account.
E) none of the above.