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

Jurion Co.
Current assets	$	29,000		Current liabilities	$	6,200
Net fixed assets		34,100		Long-term debt		10,400
				Equity		46,500
Total	$	63,100		Total	$	63,100

James, Inc.
Current assets	$	5,700		Current liabilities	$	3,200
Net fixed assets		10,000		Long-term debt		2,500
				Equity		10,000
Total	$	15,700		Total	$	15,700

Suppose the fair market value of James's fixed assets is $16,100 versus the $10,000 book value shown. Jurion pays $28,500 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 Fixed assets Goodwill Jurion Co., post-merger 34,700 Current liabilities Long-term debt Equity Total Total