technical question about recent deal

http://dealbook.blogs.nytimes.com/2009/08/24/pg-s…

Just saw this on dealbook today, and I have to ask two quick questions:

1) If the company sold for $3.1 billion in cash, why did it need $4 billion of debt financing?

2) It says P&G will post a $1.4 billion after-tax gain. Besides 40% taxes and transaction fees, what else comprises the $1.7 billion of costs?

Thanks

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