Kesuma Dewi Company is planning to acquire all shares of Kesuma Sakti Company with share exchange ratio of 3:4. The market price of Kesuma Dewi Company is RM8 per share. Par values per share are RM5 and RM2 for Kesuma Dewi Company and Kesuma Sakti Company respectively. Shown below is the Balance Sheet for both companies before merger. Items Current assets Fixed assets Current liabilities Bonds Common stock Capital surplus Retained earnings Kesuma Dewi Co. (RM million) 10 16 10 6 5 2 3 Kesuma Sakti Co. (RM million) 7 13 8 5 2 1 1. Calculate the Goodwill. 2. Calculate the total common share value after merger 3. Calculate the capital surplus