On 1/1/2021, the Abeer Company bought the entire net assets of the Areej Company, and this resulted in a case of the merger of the Areej Company into the Abeer Company. The Abeer Company paid the following amounts for the purchase: A cash amount of (39,000) dinars. - In addition to (2,500) shares, the nominal value of each share is dinars, and the market value is (5) dinars. In addition to the above, Abeer Company has paid in cash the following expenses for the implementation of the merger: - (7,200) dinars for auditing fees and attorney fees necessary to implement the merger. - (2,200) dinars for the expenses of issuing and registering the issued shares. If you know that the two lists of the financial position of the two companies as on 1/1/2021 (before the merger) were as follows:

Statement	Al Abeer Company	Al Areej Company
		Book value	Book value Fair value
ASSETS
Cash	120000	10000	10000
A/R	17000	8000	8000
Inventory	18000	15000	20000
lands	30000	22000	30000
buildings - net	25000	18000	26000
Total assets	210000	73000	94000
liabilities and shareholders' equity
A/P	30000	10000	10000
common stock capital	150000	45000
stock issue premium	20000	12000
retained earnings	10000	6000
Total liabilities and shareholders' equity	210000	73000

1- Calculating the cost of an investment (10 marks) 2- Calculating the net assets of the Arig Company at fair value (10 marks) 3- Calculating the goodwill of the merger, if any (10 marks) 4- Proof of the necessary journal entries in the books of the Abeer Company on the date of the merger (10 marks) 5- Preparing the statement of financial position immediately after the merger of Abeer Company (10 marks)