PsoeLEM 5 {Reverse Acquisition} (in January 2, 2020 Small Company issued 2.5 shares in exchange for each ordinary share of Big Company. The fair value of Big Company's shares on that data is P1211] while the fair value of Small Company's shares is P43. The Statement of Financial Position of the combining entities immediately before the combination show the following: Small Big Company Company Assets 5.4m 11.1 Liabilities 2.1m] 5,1'3'3 Share Capital 1cm ordinary shares BUG 5i] ordinary shares 1.3m} Retained earnings 2.4m 4.290 Total liabilities and equity sacs 11,1B On January 2, 2020. Small Company's identiable assets and liabilities have fair values of Pi and P2100. respectively. Required: Prepare the Gonsolidated Statement of Financial Position after the combination assuming: a. All of Big IGoml:ian'_n.i's shares were exchanged for Small Go's shares. b. Only 90% of Big Company's shares were exchanged for Small Go's shares