Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $9,300. Jurion pays $16,000 for James and raises the needed funds through an issue of long-term debt.

Jurion Co.
Current assets	$	12,000		Current liabilities	$	5,300
Net fixed assets		36,000		Long-term debt		9,800
				Equity		32,900
Total	$	48,000		Total	$	48,000

James, Inc.
Current assets	$	3,400		Current liabilities	$	1,300
Net fixed assets		6,400		Long-term debt		1,900
				Equity		6,600
Total	$	9,800		Total	$	9,800

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.)

Jurion Co., post-merger
Current assets = ______________		Current liabilities = ______________
Fixed assets = ______________		Long-term debt = ______________
Goodwill = ______________		Equity = ______________
Total = ______________		Total = ______________