A reverse acquisition occurs when: a. the legal acquirer issues so many equity instruments to the owners of the legal acquiree that those owners end up with power over the legal acquirer O b. the entity whose equity instruments are acquired, the legal acquiree, is deemed to be the acquirer for accounting purposes. c. the entity that issues equity instruments, the legal acquirer, is deemed to be the acquirer for accounting purposes. O d. both a. and b. are correct.