what is the primary accounting difference between accounting for when the subsidiary is dissolved and when the subsidiary retains its incorporation?

a. if the subsidiary retains its incorporation assets and liabilities are consolidated at their book values

b. if the subsidiary retains its incorporation the consolidation is not formally recorded in the accounting records of the acquiring company

c. if the subsidiary retains its incorporation there will be no goodwill associated with the acquisition

d. if the subsidiary is dissolved it will not be operated as a separate division

e. if yhe subsidiary is dissolved assets and liabilities are consolidated at their book values