Which of the statements is true about the values recorded in the balance sheet of a firm?

	a.	The book values of a firm's assets will be equal to the market values of the firm's assets.
	b.	The book values of a firm's liabilities will be higher than the market values of the firm's liabilities.
	c.	The equity section of a firm's liability represents the difference between the market value of the firm's assets and the market value of the firm's liabilities.
	d.	The book values of a firm's assets will be higher than the market values of the firm's assets.
	e.	The book values of a firm's debt will be very close to the market values of the firm's liabilities.