Assume that the following balance sheets are stated at book value. $ 9,100 Current assets Net fixed assets Jurion Co. $30,200 Current liabilities 55,400 Long-term debt Equity 15,300 61,200 Total $85,600 Total $85,600 #S $ 4,360 Current assets Net fixed assets James, Inc. Current $ 6,300 liabilities Long-term 15,920 debt Equity 3,140 14,720 Total $22,220 Total $22,220 Suppose the fair market value of lames's fixed assets ir $25920 Suppose the fair market value of James's fixed assets is $25,820 versus the $15,920 book value shown. Jurion pays $37,320 for James and raises the needed funds through an issue of long-term debt. Construct the postmerger balance sheet under the purchase method of accounting. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Current assets Fixed assets Goodwill Total Jurion Co., post-merger Current liabilities Long-term debt Equity Total