Q1 On 1/1/2016, Company B purchased all the shares of Company X. Company B has submitted, in order to purchase part of Company X's shares, by issuing 50,000 shares of its shares, with a barl value of one dinar and a market value of 3 dinars. The other part of Company X's shares was also purchased in cash. In the amount of 100,000 dinars, and Company B paid an amount of 15,000 dinars in cash, commissions and brokerage. The purchase resulted in the merger of Company A in Company B, and a balance sheet appeared for the two companies immediately before the :purchase as follows The company followed the acquisition method to prove the merger Required 1- Calculating the cost of buying X company shares 2- Calculating the value of merger goodwill 3- Record the necessary entries in the B company's books 4- Prepare the balance sheet at acquisition date