The Shipments to Branch Ledger Account in the Accounting Records

The Shipments to Branch ledger account in the accounting records of the home office of a business enterprise:

A) Is an asset valuation account
B) Indicates that the home office uses the periodic inventory system
C) Is adjusted at the end of the accounting period to equal the unrealized profit in the branch's ending inventories
D) Is not displayed in the home office's separate financial statements