Q2 At 1L1L2017 the balance sheets for company S and company X were as follows: Data Company B Company X Book value Fair value Book Value Fair Value Cash 210000 210000 15000 15000 Account receivable 180000 160000 30000 25000 Inventories 65000 75000 80000 105000 Equipment 90000 95000 70000 60000 Cars 80000 70000 25000 2000 Total assets 625000 61000 220000 225000 Payables 145000 140000 25000 25000 Capital 360000 150000 Paid-in-capital 80000 40000 Return earning 40000 5000 220000 Total liabilities & 625000 Equity On this date, the global company was established with a capital of 800,000 dinars in cash, as the global company purchased the shares of the two companies, and as a result, the two companies united in the global company. Company X shares were bought for 550,000 dinars in cash, and 10,000 dinars were paid in commissions and attorneys, while Company Y was bought for 90,000 dinars and 5,000 dinars in commissions and attorneys were paid. The global company followed the acquisition method to prove the consolidation process. Require: 1- 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.