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

	Firm X			Firm Y
Total earnings	$	97,000		$	23,000
Shares outstanding		54,000			19,000
Per-share values:
Market	$	54		$	16
Book	$	13		$	5

Assume that Firm X acquires Firm Y by paying cash for all the shares outstanding at a merger premium of $4 per share, and that neither firm has any debt before or after the merger.

List the assets of the combined firm assuming the purchase accounting method is used.

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