Which one of the following statements best describes a consolidated balance sheet? a. a balance sheet that includes the assets and liabilities of both the parent company and all of the subsidiaries controlled by the parent companyb. a balance sheet that includes the goodwill of both the parent company and all of the smaller companies purchased by the parent companyc. a balance sheet that includes not only the assets and liabilities of the parent company but also the retained earnings of the parent companyd. a balance sheet that reports both the replacement cost and the fair value of all property, plant, and equipment of the parent companye. a balance sheet that reports both the interest-bearing and the non-interest-bearing liabilities of the parent company