Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $10,800. Jurion pays $17,800 for James and raises the needed funds through an issue of long-term debt. Jurion Co. Current assets $ 13,125 Current liabilities $ 5,900 Net fixed assets 38,250 Long-term debt 10.550 Equity 34,925 Total $ 51,375 Total $ 51,375 James, Inc. Current assets $3,850 Current liabilities $ 1,900 Net fixed assets 7,600 Long-term debt 2,350 Equity 7,200 Total $11,450 Total $11,450 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.) Current assets Fixed assets Goodwill Jurion Co., post-merger Current liabilities Long-term debt Equity Total Total