Assume that the following balance sheets are stated at book value.

Meat Co.
Current assets	$	15,800		Current liabilities	$	7,200
Net fixed assets		41,700		Long-term debt		11,700
				Equity		38,600
Total	$	57,500		Total	$	57,500

Loaf, Inc.
Current assets	$	5,300		Current liabilities	$	3,200
Net fixed assets		14,000		Long-term debt		3,800
				Equity		12,300
Total	$	19,300		Total	$	19,300

Suppose the fair market value of Loafs fixed assets is $20,700 versus the $14,000 book value shown. Meat pays $27,400 for Loaf and raises the needed funds through an issue of long-term debt. Construct the postmerger balance sheet under the purchase accounting method.