On September 4, 2017, United Technologies Corporation (UTC) announced the acquisition of Rockwell Collins Corporation for $30 billion. As of their June 30, 2017 Form 10-Q, the Balance Sheet of Rockwell Collins reported "Assets of $18.351 billion and Liabilities of $12.742 billion. What are two financial accounting reasons for why Rockwell Collins' book value of equity of $5.609 is far below its market value of equity of $30 billion, as reflected in the purchase price that UTC paid? (4 points)