If a Gain on an Intercompany Transaction Is Attributable to a Partially

If a gain on an intercompany transaction is attributable to a partially owned subsidiary, working paper eliminations (in journal entry format) for accounting periods subsequent to the period of the intercompany transaction will include a debit to Minority Interest in Net Assets of Subsidiary unless the gain arose from:

A) A sale of plant assets
B) A sale of merchandise
C) An acquisition of outstanding bonds in the open market
D) A sale of intangible assets
E) None of the foregoing