Intercompany debt which must be eliminated from consolidated financial statements may results from:
a. one member of a consolidated group selling its bonds directly to another member of the group.
b. one member of a consolidated group advancing funds to another member of the group so that the member may retire bonds it had issued to outside parties.
c. one member of a consolidated group purchasing bonds from outside parties as an investment that had been issued to outside parities by another member of the group.
d. all of the above.