Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $10,200. Jurion pays $17,080 for James and raises the needed funds through an issue of long-term debt.

Jurion Co.
Current assets	$	12,675		Current liabilities	$	5,660
Net fixed assets		37,350		Long-term debt		10,250
				Equity		34,115
Total	$	50,025		Total	$	50,025

James, Inc.
Current assets	$	3,670		Current liabilities	$	1,660
Net fixed assets		7,120		Long-term debt		2,170
				Equity		6,960
Total	$	10,790		Total	$	10,790

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.)

\begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Jurion Co., post-merger } \\ \hline Current assets & & Current liabilities & \\ \hline Fixed assets & & Long-term debt & \\ \hline Goodwill & & Equity & \\ \hline Total & & Total & \\ \hline \end{tabular}