Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $11,100. Jurion pays $18,160 for James and raises the needed funds through an issue of long-term debt. Jurion Co. Current assets $ 13,350 Current liabilities $ 6,020 Net fixed assets 38,700 Long-term debt 10,700 Equity 35,330 Total $ 52,050 Total $ 52,050 James, Inc. Current assets $ 3,940 Current liabilities $ 2,020 Net fixed assets 7,840 Long-term debt 2,440 Equity 7,320 Total $ 11,780 Total $ 11,780 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.)

Jurion Co., post-merger
Current assets	$17,290	Current liabilities	$8,040
Fixed assets	49,800	Long-term debt
Goodwill		Equity	35,330
Total		Total