Assume that the following balance sheets are stated at book value. Jurion Co. Current assets Current $30,400 $ 9,300 liabilities Net fixed Long-term 55,800 15,500 assets debt Equity 61,400 Total $86,200 Total $86,200 James, Inc. Current assets Current $ 6,600 $ 4,520 liabilities Net fixed 16,140 Long-term 3,280 assets debt Equity 14,940 Total $22,740 Total $22,740 Suppose the fair market value of James's fixed assets is $26,040 versus the $16,140 book value shown. Jurion pays $37,740 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.)