13. True/False. Under the acquisition method of accounting for acquired businesses amounts paid to lawyers and accountants as part of the process of acquiring anot company are considered expenses, and are NOT considered part of the consideration transferred in the acquisition. 14. Pow Corp is the parent of Sow Corp. Pow has chosen to use the equity method, for its internal books, to account for its investment in Sow. When Pow receives dividends from Sow, Pow should make which of the following entries, if any, on the parent company's books? a. b. c. d. Dr. cash received, Cr. Investment in Sow Dr. cash received Cr. Dividend revenue Dr. Cash received Cr. Intercompany payable to Sow No entry should be made Which of the following is treated differently between the equity method and the 1 5 partial equity method in the parent company's books? a. b. c. d. The parent's share of amortization of excess fair values as of the acquisition date. The parent's share of the subsidiary's book income Changes in market value of the subsidiary's stock Intercompany dividends received by the parent