c. How does the partial equity method differ from the equity method? a. Under the partial equity method, the balance in the investment account is not decreased by amortization on allocations made in the acquisition of the subsidiary b. In the total assets reported on the consolidated balance sheet In the treatment of dividends d. In the total liabilities reported on the consolidated balance sheet In a business combination when the fair value of the assets and liabilities assumed exceed the purchase price, the acquiring company will a. Recognize goodwill for the difference b. Cancel the acquisition c. Recognize a gain on bargain purchase d. Add a footnote disclosure