E.__The court shall determine whether each dissenting shareholder, as to whom the company requests a determination, has satisfied the requirements of this section and is entitled to receive payment for the shares. As to any dissenting shareholder with respect to whom the corporation makes such a request, the burden is on the shareholder to prove that the shareholder is entitled to receive payment. The court shall then proceed to fix the fair value of the shares. The court may, if it so elects, appoint one or more persons as appraisers to receive evidence and recommend a decision on the question of fair value. The appraisers have such power and authority as is specified in the court order appointing them or in any amendment of the order.

F.__All shareholders who are parties to the proceeding are entitled to judgment against the company for the amount of the fair value of their shares, except for any shareholder whom the court determines not to be entitled to receive payment. The judgment is payable only upon and concurrently with the surrender to the company of the certificate or certificates representing the shares. Upon payment of the judgment, the dissenting shareholder ceases to have any interest in the shares.

G.__The judgment must include an allowance for interest at such rate as the court may find to be fair and equitable in all the circumstances, from the date on which the plan was adopted pursuant to subsection 2 to the date of payment. If the court finds that the refusal of any shareholder to accept the company's offer of payment for shares was arbitrary, vexatious or not in good faith, it may in its discretion refuse to allow interest to that person.

H.__The costs and expenses of any such proceeding must be determined by the court and assessed against the company, but all or any part of such costs and expenses may be apportioned and assessed as the court considers equitable against any or all of the dissenting shareholders who are parties to the proceeding if the company made an offer to pay for the shares and the court finds that the action of the shareholders in failing to accept the offer was arbitrary or vexatious or not in good faith. Expenses include reasonable compensation for and reasonable expenses of the appraisers, but excludes the fees and expenses of counsel for any party and excludes the fees and expenses of