$ 9,600 Current assets Net fixed assets Jurion Co. Current $ 30,700 liabilities Long-term 56,400 debt Equity 15,800 61,700 Total $ 87,100 Total $ 87,100 $ 4,760 Current assets Net fixed assets James, Inc. Current $ 7,050 liabilities Long-term 16,470 debt Equity 3,490 15,270 Total $23,520 Total $23,520 Suppose the fair market value of James's fixed assets is $26,370 versus the $16,470 book value shown. Jurion pays $38,370 for James and raises the needed funds through an issue of long-term debt. Construct the postmerger balance sheet under the purchase method of accounting. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Current assets Fixed assets Jurion Co., post-merger Current liabilities Long-term debt Equity Total Goodwill Total