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

Jurion Co$.$

Current assets $ $30,100$ Current liabilities $ $9,000$

Net fixed assets $55,200$ Long$-$term debt $15,200$

Equity $61,100$

Total $ $85,300$ Total $ $85,300$

James, Inc.

Current assets $ $6,150$ Current liabilities $ $4,280$

Net fixed assets $15,810$ Long$-$term debt $3,070$

Equity $14,610$

Total $ $21,960$ Total $ $21,960$

Suppose the fair market value of James's fixed assets is $$25,710$ versus the $$15,810$ book value shown. Jurion pays $$37,110$ 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.