Furniture maker HNI (NYSE: HNI) is paying up to acquire Kimball International (NASDAQ: KBAL), and that has shareholders on edge. Shares of Kimball are up more than 80%, and HNI shares are down as much as 17%, as Wall Street digests the particulars of this transaction. It has been a tough year for goods makers, and furniture manufacturers HNI and Kimball are no exceptions.