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(a) Why must eliminating entries be entered in the consolidation worksheet each time consolidated statements are prepared?
(b) How is the beginning-of-period noncontrolling interest balance determined?
(c) How is the end-of-period noncontrolling interest balance determined?
(d) Which of the subsidiary’s account balances must always be eliminated?
(e) Which of the parent company’s account balances must always be eliminated?

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