Which of the following transactions would not require consolidation adjustments?
a. Payment from Coca-Cola Enterprise to Coca-Cola Co for marketing services, which Coca-Cola Co has recorded as a revenue.
b. Coca-Cola Co's payment to Enterprises for infrastructure improvement, where Enterprise has recorded the payment as a revenue.
c. Coca-Cola Enterprises' purchase of sweeteners through Coca-Cola Co, where Coca-Cola Co has not recorded any payment from Enterprises as a revenue.
d. Payment from Coca-Cola Enterprise to Coca-Cola Co for administrative services, which Coca-Cola Co has recorded as a revenue.



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