If Company A buys Company B with the following metrics, what is the Accretion or Dilution for Company A? Use the provided pro forma share count below. Company A Company B Revenue 140 90 Net Income 45 25 Tax Rate 35.0% 30.0% Shares Outstanding 120 80 Share Price 10.00 7.00 Estimated pre-tax income acquisition adjustments 9 Estimated pro forma share count 190 3.9% -1.2% -1.8% -4.3% -6.7%