1. 45 Box Company (the transferor company) and Cox Company (the transferee company) amalgamate in an exchange of stock to form Cox & Box Company. The pre-amalgamation balance sheets of Cox Company and Box Company are as follows: Cox Company Box Company in million) in million) Fixed assets 25 10.0 Current assets 20 7.5 Total assets 17.5 Share capital ( 10 face value) 20 5 Reserves and surplus 10 10 Debt 15 2.5 45 17.5 For each share held in Box Company, two shares of Cox Company were given in exchange (face value: 310, share premium: 520) as the market price of Cox's equity shares is 30. The fair market value of the fixed assets and current assets of Box Company was assessed at $20 million and 10 million, respectively. Prepare the post-amalgamation balance sheet of Cox & Box Company under the 'pooling' and 'purchase' methods