Assume that the following balance sheets are stated at book value. $ 5,700 Current assets Net fixed assets Jurion Co. Current $24,000 liabilities Long-term 33,600 debt Equity 9,900 42,000 Total $57,600 Total $ 57,600 $ 2,700 Current assets Net fixed assets James, Inc. $ 4,700 Current liabilities 9,500 Long-term debt Equity 2,000 9,500 Total $14,200 Total $14,200 Suppose the fair market value of James's fixed assets is $15,600 versus the $9,500 book value shown. Jurion pays $26,000 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.) Current assets Fixed assets Goodwill Jurion Co., post-merger Current liabilities Long-term debt Equity Total Total