When gathering financial documents in preparation for comparable transaction analysis for publicly traded target companies, in addition to any filed merger documents:\ \ Use the most recently available financials (10-Ks and 10-Qs)\ Use the most recently available financials (10-Ks and 10-Qs) as of the announcement date\ Use the most recently available financials (10-Ks and 10-Qs) as of the closing date\ None of the above