Assume that the following balance sheets are stated at book value. Jurion Co. Current assets $ 15,800 Current liabilities $ 7,200 Net fixed assets 41,700 Long-term debt 11,700 Equity 38,600 Total $ 57,500 Total $ 57,500 James, Inc. Current assets $ 5,300 Current liabilities $ 3,200 Net fixed assets 14,000 Long-term debt 3,800 Equity 12,300 Total $ 19,300 Total $ 19,300 Suppose the fair market value of James' fixed assets is $20,700 versus the $14,000 book value shown. Jurion pays $27,400 for James and raises the needed funds through an issue of long-term debt. Construct the postmerger balance sheet, assuming that the purchase method of accounting is used. Jurion Co., post-merger Current assets $ Current liabilities $ Fixed assets Long-term debt Goodwill Equity Total $ Total $