Consider the following premerger information about Firm X and Firm Y:

Firm X Firm Y

Total earnings $ $95,000$ $ $22,000$

Shares outstanding $52,00017,000$

Per$-$share values:

Market $ $52$ $ $21$

Book $ $15$ $ $10$

Assume that Firm X acquires Firm Y by paying cash for all the shares outstanding at a merger premium of $$6$ per share, and that neither firm has any debt before or after the merger. Construct the postmerger balance sheet for Firm X assuming the use of the purchase accounting method. $($Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.,32.)$