Note 3   Business Acquisitions On September 28, 2012, pursuant to the terms of the previously announced Agreement and Plan of Merger dated June 3, 2012, we acquired 100 percent of the outstanding common stock of CREDO Petroleum Corporation (Credo) in an all cash transaction for $14.50 per share, representing an equity purchase price of approximately $146,445,000. In addition, we paid in full $8,770,000 of Credo s outstanding debt. In first nine months 2012, we have incurred approximately $5,709,000 in costs to outside advisors related to this transaction, which are included in general and administrative expenses. Third quarter 2012 mineral resource segment earnings associated with this acquisition were not significant. The following summarizes the preliminary allocation of the purchase price to the fair value of assets acquired and liabilities assumed as of September 28, 2012. Due to closing the transaction on the last business day of the quarterly reporting period, the preliminary allocation is subject to change as we obtain additional information during the acquisition measurement period, in particular, the estimated value assigned to oil and natural gas properties and equipment, goodwill and deferred tax liability. Preliminary Purchase Price Allocation (In thousands) Cash and short-term investments $ 2,300 Receivables 9,213 Oil and natural gas properties and equipment 139,907 Other properties and equipment 1,375 Goodwill and other intangible assets 55,954 Other 676 Total assets acquired 209,425 Accounts payable and accrued liabilities 26,626 Deferred tax liability 26,276 Other liabilities 1,308 Total liabilities assumed 54,210 Estimated fair value of net assets acquired $ 155,215 The following unaudited pro forma information for the third quarter and first nine months ended 2012 and 2011 represents the results of our consolidated operations as if the acquisition of Credo had occurred on January 1, 2011. This information is based on historical results of operations, adjusted for certain estimated accounting adj