Assume that the following statements of financial position are stated and a book value.

Alpha Corporation
Current Assets	$15,000	Current Liabilities	$5,400
Net Fixed Assets	39,000	Long-Term Debt	10,100
	Equity	38,500
	$54,000		$54,000

Beta Corporation
Current Assets	$3,600	Current Liabilities	$1,400
Net Fixed Assets	6,700	Long-Term Debt	2,100
		Equity	6,800
	$10,300		$10,300

Suppose the fair market value of Betas fixed assets is $9,500 rather than the $6,700 book value shown. Alpha pays $17,300 for Beta and raises the needed funds through an issue of long-term debt. Construct the post-merger statement of financial position now, assuming that the purchase method of accounting is used.