Kesuma Dewi company is planning to acquired all shares of Kesuma Sakti Company with share exchange ratio of 3:4 . The market price of Kesuma Dewi Company is RM 8 per share. Par values per share are RM 5 and RM 2 for Kesuma Dewi Company and Kesuma Sakti company respectively. Shown below is the balance sheet for both companies before merger.

KESUMA DEWI CO. (RM MILLION)

Current asset 10000000

Fixed assets 16000000

Current liabilities 10000000

Bond 6000000

Common stock 5000000

Capital surplus 3000000

Retained earnings 3000000

KESUMA SAKTI CO. (RM MILLION)

Current asset 7000000

Fixed assets 13000000

Current liabilities 8000000

Bond 5000000

Common stock 4000000

Capital surplus 2000000

Retained earnings 1000000

1) Calculate the goodwill

A. RM 5000000

B. RM 4000000

C. RM 45000000

D. RM 3500000

2) Calculate the total common share value after merger

A. RM 15500000

B. RM 2500000

C. RM 15200000

D. RM 12500000

3) Calculate the capital surplus

A. RM 2500000

B. RM 8300000

C. RM 6500000

D. RM 5600000