Assume that the following balance sheets are stated at book value.

Jurion Co.
Current assets	$	30,300		Current liabilities	$	9,200
Net fixed assets		55,600		Long-term debt		15,400
				Equity		61,300
Total	$	85,900		Total	$	85,900

James, Inc.
Current assets	$	6,450		Current liabilities	$	4,440
Net fixed assets		16,030		Long-term debt		3,210
				Equity		14,830
Total	$	22,480		Total	$	22,480

Suppose the fair market value of James's fixed assets is $25,930 versus the $16,030 book value shown. Jurion pays $37,530 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: current liabilities:

Fixed assets: Long-term debt:

Goodwill: Equity:

Total: Total: