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Merger with additional cash pymt

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Posted by GB on August 06, 2000 at 16:10:39:

Two companies merged. I owned one of them.

1. I recorded the split for additional shares.
2. I changed the name to the acquiring company.
3. I recorded the fractional share as a sell.

How to I record the addiitonal cash per share that was received? It is less than the cost basis.

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