Consider the following pre-merger information about firm X and firm Y: Firm X $108,000 48,700 Total earnings Shares outstanding Per-share values: Market Book $ $ Assets from X Assets from Y Goodwill Total assets XY 52 $ 39 $ Firm Y $ 54,000 37,800 Assume that firm X acquires firm Y by paying cash for all the shares outstanding at a merger premium of $4 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.) $ $ 21 10