Reverse acquisition. Small Company acquired a controlling interest in Big Company. Private Company had the following balance sheet on the acquisition date: The shareholders of Small Company requested...

Reverse acquisition. Small Company acquired a controlling interest in Big Company. Private Company had the following balance sheet on the acquisition date:

The shareholders of Small Company requested 300 Big Company shares in exchange for all of their 100 shares. This was an exchange ratio of 3 to 1. The fair value of a share of Big Company was $25. Prepare an appropriate value analysis and a determination and distribution of excess schedule.