Consider the following premerger information about Firm X and Firm Y: Firm X $28,000 14,000 Firm Y $11,000 14,000 Total earnings Shares outstanding Per-share values: Market Book $34 $14 $13 $5 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 postmerger balance sheet for Firm X assuming the use of (a) pooling of interests accounting methods and (b) purchase accounting methods. Required: (a) Pooling of interest: (Click to select) (b) Purchase method: (Click to select)