Here are the pre-acquisition Statement of Financial Position of ABC Company and XYZ Company on December 31, 2019: ABC Co. XYZ Co. Book value Book value Market value Current assets P 5,000,000 P 2,000,000 P 1,500,000 Investments 1,000,000 500,000 500,000 Land 10,000,000 5,000,000 6,000,000 Buildings (net) 40,000,000 25,000,000 16,000,000 Equipment (net) 25,000,000 10,000,000 2,000,000 Total assets P81,000,000 P42.500,000 Current liabilities P 4,000,000 P 1,500,000 1,500,000 Long-term liabilities 20,000,000 10,000,000 12,000,000 Ordinary shares, P10 par 5,000,000 1,000,000 Share premium 40,000,000 20,000,000 Retained earnings 12,000,000 10,000,000 Total liabilities & equity P81,000,000 P42.500,000 In addition to the above, XYZ Co. has identifiable intangibles with a fair value of P5,000,000, not recognized on its books but appropriately capitalized by ABC Co. On January 1, 2020, ABC issues 400,000 shares of its stock, with a par value of P10/share and a market value of P100/share, to acquire XYZ Company's assets and liabilities. SEC registration fees are P1, 100,000, paid in cash. 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 of P300,000. The following out-of-pocket costs in relation to acquisition are as follows: 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