What is the primary difference between: () accounting for a business combination when the subsidiary is dissolved; and (1) accounting for a business combination when the subsidiary retains its incorporation? Multiple Choice If the subsidiary is dissolved, assets and liabilities are consolidated at their book values. If the subsidiary retains its incorporation, assets and liabilities are consolidated at their book values. If the subsidiary retains its incorporation, the consolidation is not formally recorded in the accounting records of the acquiring company If the subsidiary is dissolved, it will not be operated as a separate division