You are analyzing the financial statements of ABC Corp. at the end of fiscal 2005. You notice that dring the year they made a major acquisition. No where in the annual report does it state whether ABC used purchase or pooling-of-interests accounting for this acquisition. It made no other acquisitions during the year, and there were no disposals of any lines. How would you determine whether purchase accounting or pooling-of-interests accounting had been used. Give three ways. Explain fully.