Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $9,700. Jurion pays $16,480 for James and raises the needed funds through an issue of long-term debt. Construct a postmerger balance sheet assuming that Jurion Co. purchases James, Inc., and the purchase method of accounting is used. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)