3. Lighta Berhad acquired all the assets and liabilities of Sounda Sdn Bhd on 1 July 2021. In exchange for the net assets, Lighta Berhad agreed to: Issue 10 Lighta Berhad shares for every Sounda Sdn Bhd shares. Lighta Berhad shares were considered to have a fair value of RM10 per share, costs of share issue were RM500. There are 100,000 shares in issue as at 1 July 2021. Transfer a patent to the former shareholders of Sounda Sdn Bhd. The patent of Lighta Berhad have a fair value of RM1 million. Pay RM5.20 per share in cash to each of the former shareholders of Sounda Sdn Bhd. Required: a) Determine the purchase consideration of the acquisition based on the above information. b) Determine the purchase consideration of the acquisition if the shareholders in Sounda Sdn Bhd are to receive two shares in Lighta Berhad, in exchange for every five shares held. In addition, Lighta Berhad will transfer the patent and pay RM15 per share to each of the former shareholders of Sounda Sdn Bhd