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 37,200 Long-term debt 10,200 assets Equity 33,980 Total $49,800 Total $49,800 James, Inc. Current Current assets $ 3,640 $ 1,620 liabilities Net fixed 7,040 Long-term debt 2,140 assets 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.) Answer is complete but not entirely correct. Jurion Co., post-merger Current assets $ 16,030 Current liabilities $ 16,030 Fixed assets 46,800 Long-term debt 46,800 Goodwill 6,860 Equity 6,860 Total $ 69,690 Total $ 69,690