Which of the following is a true statement? 1) The market value of the firm's assets is always greater than the book value of the firm's assets. 2) Accounting statements are usually prepared to match the timing of income and expenses. 3) The equity account on the balance sheet tells investors how much the shareholders' equity is currently worth. 4) Net income is generally equal to cash flow. 5) Assets are usually listed on the balance sheet at their market values