In the real world, ExxonMobil is offering its shares to pay for the acquisition of PXD. For this question only, we are going to pretend that ExxonMobil paid cash for the aquisition.

Please create a consalidated balance sheet between the two companies below. How do you handle the difference of the value paid vs. the fair value? (a common-sized balance sheet of the two seperate companies are in the image below)

\begin{tabular}{|c|c|c|} \hline Anamal & xom & PXD \\ \hline Assets & 2022 & 2022 \\ \hline \begin{tabular}{l} Cach \& Short Term Investments \\ Total Accosnts Receivable \\ Bad DebtDoubtial Aceorats \\ laventaries \end{tabular} & \begin{tabular}{r} 29,665 \\ 41,749 \\ (570) \\ 24,435 \end{tabular} & \begin{tabular}{r} 1,204 \\ 2,017 \\ (10) \\ 424 \end{tabular} \\ \hline Total Current Assets & 95,279 & 3,635 \\ \hline \begin{tabular}{l} Net Property, Plant, \& Equipment \\ Accumulated Depreciation \\ Miscellaneous \end{tabular} & \begin{tabular}{r} 470,603 \\ (268,001) \\ 71,186 \end{tabular} & \begin{tabular}{r} 31,628 \\ (14,843) \\ 14,824 \end{tabular} \\ \hline Total Long Term Assets & 273,788 & 31,609 \\ \hline Total Assets & 389,067 & 35,244 \\ \hline \multicolumn{3}{|l|}{ Linbilities \& Shareholders' Equity } \\ \hline \begin{tabular}{l} ST Debs \& Current Portion LT Debt \\ Accounts Payable \end{tabular} & \begin{tabular}{r} 2,166 \\ 33,169 \end{tabular} & \begin{tabular}{r} 904 \\ 2,487 \end{tabular} \\ \hline Total Current Liabilaties & 35,335 & 3,391 \\ \hline \begin{tabular}{l} Long-Term Debt \\ Frovision for Risks \& Charges \\ Deferred Taxes \\ Other Libbilities \end{tabular} & \begin{tabular}{l} 44,752 \\ 19,695 \\ 22,874 \\ 10,228 \end{tabular} & \begin{tabular}{r} 4,862 \\ 395 \\ 3,867 \\ 188 \end{tabular} \\ \hline Total long Term Liabilities & 97,549 & 9,312 \\ \hline \begin{tabular}{l} Sharebolder Equity \\ Cornmen Stock Par/Carry Value \\ Additional Paid-In CapitallCupital Surplus \\ Retained Earnings \\ Teresury Siock \end{tabular} & \begin{tabular}{r} 15,752 \\ 27,864 \\ 432,860 \\ (240,293) \end{tabular} & \begin{tabular}{r} 2 \\ 18,779 \\ 5,685 \\ (1,925) \end{tabular} \\ \hline Shareholder Equily & 236,183 & 22,541 \\ \hline Liabilitiet \& Sharehalders' Equity & 369,057 & 35,244 \\ \hline \end{tabular}