Here are the pre-acquisition Statement of Financial Position of ABC Company and XY7 Company on December 31, 2019: ABC Co. XYZ Co. Book value Market value Current assets Book value P 5,000,000 P 2,000,000 P 1,500,000 Investments 500,000 Land 1,000,000 500,000 10,000,000 5,000,000 6,000,000 Buildings (net) 40,000,000 25,000,000 16,000,000 Equipment (net) Total assets 25,000,000 10,000,000 2,000,000 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. Required: 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