Approximately 400 employees were laid off within two weeks of the purchase of the company for which they had been working. The purchase agreement called for the purchasing firm to retain all of the company’s employees for fourteen days and to offer jobs to those employees who met the acquiring firm’s hiring standards. Neither company provided any advance notice of the layoffs. Assuming that notice of amass layoff was required, which company is liable for a WARN Act violation? Why? (See Day v. Celadon Trucking Services, 827 F.3d 817 [8^th Dir. 2016])