Dan, Steve and Nella own and direct At Home Pty Ltd and are interested in purchasing Factories Pty Ltd$.$ At Home Pty Ltd is a small proprietary company with revenue of $$38$ million, assets of $$20$ million and $80$ employees. Factories Pty Ltd had a revenue of $$10$ million, assets of $$10$ million and $15$ employees. Dan, Steve and Nella want to know how the purchase will affect the size of their company, the liability for Garry$$s pollution and damage to the creek, and if anything changes if Garry$$s actions become a criminal offence.