Assume that the following balance sheets are stated at book value. The fair market value of James's fixed assets is equal to $9,800. Jurion pays $16,600 for James and raises the needed funds through an issue of long-term debt.

Jurion Co.
Current assets	$	12,375		Current liabilities	$	5,500
Net fixed assets		36,750		Long-term debt		10,050
				Equity		33,575
Total	$	49,125		Total	$	49,125

James, Inc.
Current assets	$	3,550		Current liabilities	$	1,500
Net fixed assets		6,800		Long-term debt		2,050
				Equity		6,800
Total	$	10,350		Total	$	10,350

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	$