Assume ABC issued 90,000 shares of stock at a market value of P100 per share with contingent cash consideration amounted to P500,000 that is present obligation and reliably measureable, expected present value of earnout agreement of P200,000 and probability present value of stock price contingency agreement follows: of P300,000. The following out-of-pocket costs in relation to acquisition are as Legal fees for the contract of business combination P 80,000 Broker's fee 40,000 Accountant's fee for pre-acquisition audit 100,000 Other direct cost of acquisition 70,000 Internal secretarial, general and allocated 60,000 expenses Documentary stamp tax on the new shares 20,000 SEC registration fee of issued shares 90,000 Printing costs of share certificates. 50,000 Stock exchange listing fee 30,000 Prepare a Statement of Financial Position in Good Form immediately after the Merger. Determine the following: (a) Total assets (b) Total liabilities (c) Share premium (d) Retained earnings (e) Stockholders'/Shareholders' equity