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

	Firm X			Firm Y
Total earnings	$	87,000		$	18,000
Shares outstanding		44,000			19,000
Per-share values:
Market	$	59		$	15
Book	$	17		$	8

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.

Assets from X	$
Assets from Y
Goodwill
Total Assets XY	$