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

Meat Co.
Current assets	$	12,600		Current liabilities	$	5,600
Net fixed assets		36,900		Long-term debt		10,100
				Equity		33,800
Total	$	49,500		Total	$	49,500

Loaf, Inc.
Current assets	$	3,700		Current liabilities	$	1,600
Net fixed assets		7,600		Long-term debt		2,200
				Equity		7,500
Total	$	11,300		Total	$	11,300

Suppose the fair market value of Loafs fixed assets is $11,100 versus the $7,600 book value shown. Meat pays $17,800 for Loaf and raises the needed funds through an issue of long-term debt. Construct the postmerger balance sheet, assuming that the purchase method of accounting is used.

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