Terms of share

Hi Chris,

Details:
Co A
P/e: 10
Po: $8
PAT: 800K
OSC 1M

Co B
P/e 9
Po:$3.6
PAT 400K
OSC 1M

A offer to buy B at 4.40
Which then makes the P/e for B to 11
and issued new shares of 550K (ie: 4.4/8)

Wanted to know how to derive the terms of the shares?..
given the answer is 11 A for 20 B

Appreciate if u could explain thanks!