Embark gas consumption issue

AdkSplitterForTwo.sol

pragma solidity ^0.4.23;


contract AdkSplitterForTwo 
{
    event LogBeginSplit();
    event LogEndSplit();
    event LogSamePersonRevert();
    
    event LogTransferToFirstReceiverBegin();
    event LogTransferToFirstReceiverEnd();
    
    event LogTransferToSecondReceiverBegin();
    event LogTransferToSecondReceiverEnd();
    
    event LogTransferChangeToSenderBegin();
    event LogTransferChangeToSenderEnd();
    
    function () payable public
    {
        revert("the contract is not supposed to hold ether");
    }
    
    function GetContractAddress() 
        public
        constant
        returns (address result)
    {
        result = this;
    }
    
    function Split(
        address firstReceiver ,
        address secondReceiver) 
    public 
    payable
    {
        emit LogBeginSplit();
        
        // https://medium.com/blockchannel/the-use-of-revert-assert-and-require-in-solidity-and-the-new-revert-opcode-in-the-evm-1a3a7990e06e
        require(msg.value >= 2, "Not enough wei for splitting");
        
        // ???
        // require(msg.sender.balance >= msg.value, "Sender has insufficient wei");
        
        bool isAllActorsSamePerson = 
               (msg.sender == firstReceiver ) 
            && (msg.sender == secondReceiver);
        
        if (isAllActorsSamePerson)
        {
            assert(firstReceiver == secondReceiver);
            
            // seems like no work needs to be done
            // refund the gas to the sender
            
            revert("Sender and both receivers are same. Nothing to do. ==> reverting");
            emit LogSamePersonRevert();
            
            return;
        }
            
        uint fundsToSplit = msg.value;
        uint shareOfReceivers = fundsToSplit / 2;
        uint change = fundsToSplit - 2 * shareOfReceivers;
        assert(shareOfReceivers > 0);

        
        // if (msg.sender != firstReceiver)
        // {

            // still need to transfer back to the sender
            // because the sent ether now belongs to the contract

            emit LogTransferToFirstReceiverBegin();
            firstReceiver.transfer(shareOfReceivers);
            emit LogTransferToFirstReceiverEnd();
        // }
        
        // if (msg.sender != secondReceiver)
        // {

            // still need to transfer back to the sender
            // because the sent ether now belongs to the contract

            emit LogTransferToSecondReceiverBegin();
            secondReceiver.transfer(shareOfReceivers);
            emit LogTransferToSecondReceiverEnd();
        // }
        
        
        if (0 != change)
        {
            emit LogTransferChangeToSenderBegin();
            msg.sender.transfer(change);
            emit LogTransferChangeToSenderEnd();
        }
        
        
        emit LogEndSplit();
        
    } // function Split() 
    
} // contract AdkSplitterForTwo

embark-test-run.sh

$ embark test
Compiling contracts


  AdkSplitterForTwo
    ✓ should revert when fallback function is called (169ms) - [21181 gas]
    1) should revert undividable one wei - [25247 gas]
    2) should revert undividable zero wei - [25247 gas]
    3) should create no transactions if all users are same - [25393 gas]
    4) should give equal shares to strangers - [44230 gas]
    5) should give equal shares to strangers -- odd amount - [53287 gas]
    6) should make only one transaction if first receiver is same as sender - [44252 gas]
    7) should make only one transaction if second receiver is same as sender - [44230 gas]


  1 passing (8s) - [Total: 732782 gas]
  7 failing

  1) AdkSplitterForTwo
       should revert undividable one wei:

      AssertionError [ERR_ASSERTION]: unexpected sender balance change when split is supposed to do nothing
      + expected - actual

      -99999949506000000000
      +100000000000000000000
      
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:219:19)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)

  2) AdkSplitterForTwo
       should revert undividable zero wei:

      AssertionError [ERR_ASSERTION]: unexpected sender balance change when split is supposed to do nothing
      + expected - actual

      -99999899012000000000
      +99999949506000000000
      
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:308:19)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)

  3) AdkSplitterForTwo
       should create no transactions if all users are same:

      AssertionError [ERR_ASSERTION]: unexpected balance change when split is supposed to do nothing
      + expected - actual

      -99999848226000000000
      +99999899012000000000
      
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:401:19)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)

  4) AdkSplitterForTwo
       should give equal shares to strangers:
     ReferenceError: strActualSecondStrangerbalance is not defined
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:529:53)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)

  5) AdkSplitterForTwo
       should give equal shares to strangers -- odd amount:

      AssertionError [ERR_ASSERTION]: sender balance mismatch
      + expected - actual

      -99999741651999999986
      +99999848225999999986
      
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:658:12)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)

  6) AdkSplitterForTwo
       should make only one transaction if first receiver is same as sender:

      AssertionError [ERR_ASSERTION]: sender balance mismatch
      + expected - actual

      -99999911495999999000
      +99999999999999999000
      
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:769:12)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)

  7) AdkSplitterForTwo
       should make only one transaction if second receiver is same as sender:

      AssertionError [ERR_ASSERTION]: sender balance mismatch
      + expected - actual

      -99999911539999999000
      +99999999999999999000
      
      at Context.<anonymous> (test/AdkSplitterForTwo_spec.js:881:12)
      at <anonymous>
      at process._tickCallback (internal/process/next_tick.js:189:7)



 > Total number of failures: 7

truffle-test-run.sh

$ truffle test
Using network 'development'.



  Contract: AdkSplitterForTwo
    ✓ should revert when fallback function is called (1030ms)
    ✓ should revert undividable one wei (1123ms)
    ✓ should revert undividable zero wei (1084ms)
    ✓ should create no transactions if all users are same (547ms)
    ✓ should give equal shares to strangers (1173ms)
    ✓ should give equal shares to strangers -- odd amount (1235ms)
    ✓ should make only one transaction if first receiver is same as sender (1236ms)
    ✓ should make only one transaction if second receiver is same as sender (1278ms)


  8 passing (9s)