On Its Balance Sheet, a Company Undergoing Reorganization Should

On its balance sheet, a company undergoing reorganization should:

A) Report its assets at fair value, so that financial statement users can estimate whether creditors' claims will be met.
B) Report its assets at net realizable value because there is reason to doubt that the organization is a going concern.
C) Report its assets as pledged or free.
D) Report its assets at current replacement cost.
E) Continue to report its assets at book value.