Перевод twips в pixels - VB

Формулировка задачи:

Привет! Отрисовываю дочернее окно (textbox) с установкой ширины и высоты по размеру формы. Но текстбокс получается немного шире и выше, чем форма. Скажите, пожалуйста, где я ошибся в расчетах?

Option Explicit
 
Private Declare Function GetDC Lib "user32.dll" (ByVal hwnd As Long) As Long
Private Declare Function ReleaseDC Lib "user32.dll" (ByVal hwnd As Long, ByVal hdc As Long) As Long
Private Declare Function GetDeviceCaps Lib "gdi32.dll" (ByVal hdc As Long, ByVal nIndex As Long) As Long
Private Declare Function CloseHandle Lib "kernel32" (ByVal hObject As Long) As Long
Private Declare Function CreateWindowEx Lib "user32.dll" Alias "CreateWindowExW" ( _
    ByVal dwExStyle As Long, _
    ByVal lpClassName As Long, _
    ByVal lpWindowName As Long, _
    ByVal dwStyle As Long, _
    ByVal x As Long, _
    ByVal y As Long, _
    ByVal nWidth As Long, _
    ByVal nHeight As Long, _
    ByVal hWndParent As Long, _
    ByVal hMenu As Long, _
    ByVal hInstance As Long, _
    lpParam As Any) As Long
 
Private Const WS_EX_CLIENTEDGE  As Long = &H200&
Private Const WS_CHILD          As Long = &H40000000
Private Const WS_VISIBLE        As Long = &H10000000
Private Const ES_MULTILINE      As Long = 4&
Private Const ES_AUTOVSCROLL    As Long = &H40&
Private Const ES_NOHIDESEL      As Long = &H100&
Private Const ES_WANTRETURN     As Long = &H1000&
 
Dim hWndEdit As Long

Private Sub Form_Load()
    Dim yPos As Long
    Dim xPos As Long
    Dim DefaultText As String
    
    xPos = 0
    yPos = 0
    DefaultText = "Вставьте список " & ChrW(9733) & vbCrLf & "2 строка."
    
    hWndEdit = CreateWindowEx(WS_EX_CLIENTEDGE, StrPtr("EDIT"), StrPtr(DefaultText), _
                               WS_CHILD Or WS_VISIBLE Or ES_MULTILINE Or ES_AUTOVSCROLL Or ES_NOHIDESEL Or ES_WANTRETURN, _
                               xPos, yPos, TwipsToPixels(Me.Width, isXScale:=True), _
                               TwipsToPixels(Me.Height, isXScale:=False), Me.hwnd, 0&, 0&, ByVal 0&)
    
End Sub
 
Private Function TwipsToPixels(lngTwips As Long, isXScale As Boolean) As Long
    Const nTwipsPerInch As Long = 1440&
    Const WU_LOGPIXELSX As Long = 88&
    Const WU_LOGPIXELSY As Long = 90&
 
    Dim lngDC            As Long
    lngDC = GetDC(0&)
    TwipsToPixels = (lngTwips / nTwipsPerInch) * CLng(GetDeviceCaps(lngDC, IIf(isXScale, WU_LOGPIXELSX, WU_LOGPIXELSY)))
    lngDC = ReleaseDC(0&, lngDC)
End Function
 
Private Sub Form_QueryUnload(Cancel As Integer, UnloadMode As Integer)
    CloseHandle hWndEdit
End Sub

Решение задачи: «Перевод twips в pixels»

textual
                            Листинг программы 
                        

                            Private Function TwipsToPixels(lngTwips As Long, isXScale As Boolean) As Long
    TwipsToPixels = lngTwips / IIf(isXScale, Screen.TwipsPerPixelX, Screen.TwipsPerPixelY)))
End Function
                        