Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $9,900. Jurion pays $16,720 for James and raises the needed funds through an issue of long-term debt.

Jurion Co.
Current assets	$	12,450		Current liabilities	$	5,540
Net fixed assets		36,900		Long-term debt		10,100
				Equity		33,710
Total	$	49,350		Total	$	49,350

James, Inc.
Current assets	$	3,580		Current liabilities	$	1,540
Net fixed assets		6,880		Long-term debt		2,080
				Equity		6,840
Total	$	10,460		Total	$	10,460

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.)