Consolidation workpaper entries normally: a. Are posted to the general ledger accounts of one or more of the affiliates. b. Are posted to the general ledger accounts only when the financial statement approach is used. c. Are posted to the general ledger accounts only when the trial balance approach is used. d. Do not affect the general ledger accounts of any of the affiliates. Is the answer a, b, c, or d Solution The correct answer is:- D. Do notaffect the general ledger accounts of any of the affiliates It is true that the consolidation workpaper entries do not afferct the general ledger accounts of any of the affiliates as consolidation is done only at the head Office..