Complex sentence: On 25 January 2006, Guidant accepted a $27 billion offer Boston Scientific after Johnson & Johnson refused to raise their bid higher than $24.2 billion and will pay a $705 million termination fee to Johnson & Johnson.
Split into simpler sentences: On 25 January 2006, Guidant accepted a $27 billion offer from Boston Scientific after Johnson & Johnson refused to raise their bid higher than $24.2 billion. Guidant will pay a $705 million termination fee to Johnson & Johnson.