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

Jurion Co$.$

Current assets $ $31,000$ Current liabilities $ $9,900$

Net fixed assets $57,000$ Long$-$term debt $16,100$

Equity $62,000$

Total $ $88,000$ Total $ $88,000$

James, Inc.

Current assets $ $7,500$ Current liabilities $ $5,000$

Net fixed assets $16,800$ Long$-$term debt $3,700$

Equity $15,600$

Total $ $24,300$ Total $ $24,300$

Suppose the fair market value of James's fixed assets is $$26,700$ versus the $$16,800$ book value shown. Jurion pays $$39,000$ 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$.,32.)$