Consider the following premerger information about Firm $x$ and Firm Y:

Assume that Firm $x$ acquires Firm $Y$ by paying cash for all the shares outstanding at a

merger premium of $$7$ 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$.,32.)$