In determining an equitable adjustment of assets and liabilities, the negotiating school districts and the regional committee shall consider the following factors:
(1) The number of school-age children residing in each school district and in each part of a district involved or affected by the proposed change in school district organization;(2) The assessed valuation of the property located in each school district and in each part of a district involved or affected by the proposed change in school district organization;(3) The purpose for which the bonded indebtedness of any school district involved or affected by the proposed change in school district organization was incurred;(4) The history and relationship of the property affected to the students and communities affected by the proposed change in school district organization;(5) Additional burdens to the districts affected by the proposed change in school district organization as a result of the proposed organization;(6) The value, location, and disposition of all improvements located in the school districts involved or affected by the proposed change in school district organization;(7) The consideration of all other sources of funding; and(8) Any other factors that in the judgment of the school districts or regional committee are important or essential to the making of an equitable adjustment of assets and liabilities.