9/ The Company issued (s) 2,500 shares (nominal value per share 100 riyals and a market value of 150 riyals) to exchange them with 3,000 shares of the company (M), and paid 20,000 riyals for the issuance of shares and 10,000 brokerage expenses. Investment account balance in the merged company: 365.000 - 395.000-7 375.000 -4 385.000 -1 10/ Considering the data of question 9/ And if you know that the balance of the regular reserve account of the company before the merger is 35,000 riyals (credit). Balance of the same account after the merger: 105.000 -- 125.000- 140.000 - 160.000 -1