Anthony and Cleopatra Create a Joint Venture to Distribute Artifacts

Anthony and Cleopatra create a joint venture to distribute artifacts.Anthony contributes 70% and Cleopatra 30% of the cash for assets purchased from Tomb Company.How would Anthony report information about Cleopatra on Anthony's financial statements?

A) Not at all
B) In a footnote
C) As a liability
D) As a noncontrolling interest