please assist

Brooks Plumbing Products Inc. (BPP) manufactures plumbing fixtures and other home improvement products that are sold in Home Depot and Walmart as well as hardware stores, BPP has a solid reputation for providing value products, good quality, and a good price. The company has been approached by an investment banking firm representing a third company, Garden Specialties Inc. (GSI), that is interested in acquiring BPP. The acquiring firm (GSI) is a retailer of garden supplies; it sees the potential synergies of the combined firm and is willing to pay BPP shareholders $40 cash per share for their stock, which is greater than the current stock price; the stock has traded at about $36 in recent months. Summary financial information about BPP follows. BROOKS PLUMBING PRODUCTS INC. Selected Financial Information For the Years Ended December 31 2019 Industry Average 2019 $ 79,979,773 50, 838, 465 39,725, 416 2018 3,516. 227 37.360, 771 59,949,645 Cash Accounts receivable Inventory Long-lived assets Gross book value Netbook value Replacement cost Liquidation value Current liabilities Long-ters debt Shareholders equity Capital expenditures 167338377 100,680,809 170.547409 58.794.002 119, 105,786 32.051364 126.001 338 23.560.000 143,838, 377 95.947.382 188.525, 339 67.305,209 121.061,274 37.951.382 37701.369 13.050.336