Diagram the following transaction: A corporation (Parent) is the sole shareholder of Sub A and owns 51% of the outstanding shares of Sub B. The target (Target) is a wholly owned subsidiary of Target-Parent. Target is to merge into Sub A, with Sub A the surviving corporation. Sub A will pay Target-Parent with funds it borrows from Big Bank. Sub A has agreed to secure its debt by granting a security interest in all its assets to Big Bank. Parent will guarantee Sub A’s debt and will back up the guaranty by pledging the shares it owns in Sub A and Sub B.