6) Which statement is true regarding a merger? a) Equity accounts of the merged (acquired) company are not recorded on the books of the acquiring company.. b) The assets and liabilities of the merged (acquired) company are maintained on its own books. c) The assets and liabilities and equity of the merged (acquired) company are recorded on the acquiring company's books at FMV. d) The assets and liabilities of the merged (acquired) company are recorded on the acquiring company's books at book value. I