Consider the following pre$-$merger information about firm X and firm Y:

Firm X Firm Y

Total earnings $$101,000$ $$53,300$

Shares outstanding $48,00037,100$

Per$-$share values:

Market $$45$ $$16$

Book $$32$ $$7$

Assume that firm X acquires firm Y by paying cash for all the shares outstanding at a merger premium of $$5$ per share. Assuming that neither firm has any debt before or after the merger, construct the post$-$merger balance sheet for firm X assuming the use of the acquisition method. $($Omit $"$$$"$ sign in your response.$)$

$|$ Assets from X $||$

$|$ Assets from Y $||$

$|$ Goodwill $||$

$|$ Total assets XY $||$