Assume that the following balance sheets are stated at book value. The fair market value of James' fixed assets is equal to $10,400. Jurion pays $17,320 for James and raises the needed funds through an issue of long-term debt.

Jurion Co.
Current assets	$	12,825		Current liabilities	$	5,740
Net fixed assets		37,650		Long-term debt		10,350
				Equity		34,385
Total	$	50,475		Total	$	50,475

James, Inc.
Current assets	$	3,730		Current liabilities	$	1,740
Net fixed assets		7,280		Long-term debt		2,230
				Equity		7,040
Total	$	11,010		Total	$	11,010

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.)

Jurion Co., post-merger
Current assets	$		Current liabilities	$
Fixed assets			Long-term debt
Goodwill			Equity
Total	$		Total	$