Accounting Parameters Pre$-$merger Acqua Pre$-$merger Mana Post$-$merger Acqua EPS $$4\mathrm{.}50$ $$3\mathrm{.}50$ Price per share $$16\mathrm{.}00$ $$12\mathrm{.}00$P$/$E $12\mathrm{.}008\mathrm{.}00$No$.$ of shares $40,00024,000$Total Earnings $120,000100,000$Total value Total value of the merged firm What is the number of shares in the new firm $($Acqua$)?$