Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $10,100. Jurion pays $16,960 for James and raises the needed funds through an issue of long-term debt.

Jurion Co.
Current assets	$	12,600		Current liabilities	$	5,620
Net fixed assets		37,200		Long-term debt		10,200
				Equity		33,980
Total	$	49,800		Total	$	49,800

James, Inc.
Current assets	$	3,640		Current liabilities	$	1,620
Net fixed assets		7,040		Long-term debt		2,140
				Equity		6,920
Total	$	10,680		Total	$	10,680

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