(8 points) Pernot Corp and Kool Mo LTD merge on January 1, 2020. Before the merger transaction, the balance sheets of the two companies were as follows: (in millions) Pernot Corp Kool Mo LTD Assets $2.788 $2.804 Liabilities $1,192 $ 902 Common stock ($1 par value) 150 200 Additional paid-in capital XXX 220 Retained earnings 1,002 XXX Pernot issues 60,000 shares of its common stock with a market value of $6.8 billion to the owners of Kool Mo in return for all of their shares of Kool Mo common stock. The assets of Kool Mo have a market value in excess of book value of $62 million. Calculate Pernot's additional paid-in capital at January 1, 2020. Calculate Kool Mo's Retained Earnings at January 1, 2020. Calculate the goodwill as a result of this transaction