Given this information and that which follows, complete the table regarding the G2NGPC merger.

	G2	NGPC	Consolidated Financial Data
Balance sheet data
Total assets	$22,000,000	$3,500,000
Total liabilities	9,350,000	1,225,000	10,575,000
Total equity	12,650,000	2,275,000
Income statement data
Sales	$70,000,000	$10,000,000
Earnings after taxes	8,400,000	800,000	9,200,000
Common shares outstanding	5,000,000	750,000
Additional information
Earnings per share
Price-to-earnings ratio			55.00

True or False: The company with a larger market value in a merger is always the acquirer, and the company with a smaller market value in a merger is the target. The merger is expected to create synergistic benefits for the target company.True