Assume that the following balance sheets are stated at book value. Jurion Co. Current$20,000 liabilities 5,300 assets 33,200 Long-term debt Net fixed 9,500 assets Equity 38,400 $53,200 Total$53,200 Total James, Inc. Current$3,900 iabilities Current2 $2,300 assets 9,100 Long-term debt Net fixed 1,600 assets Equity 9,100 Total 13,000 Total $13,000 Suppose the fair market value of James's fixed assets is $15,200 versus the $9,100 book value shown. Jurion pays $24,000 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.) Jurion Co., post-merger Current liabilities Current assets Fixed assets Long-term debt Equity Goodwill Total Total