Current assets $ 6,600 Current liabilities $ 4,600 Other assets 3,000 Long-term debt 9,300 Net fixed assets 33,300 Equity 29,000 Total $ 42,900 Total $ 42,900 All Gold Mining Current assets $ 3,100 Current liabilities $ 1,710 Other assets 870 Long-term debt 0 Net fixed assets 14,000 Equity 16,260 Total $ 17,970 Total $ 17,970

Construct the balance sheet for the new corporation assuming that the transaction is treated as a purchase of interests for accounting purposes. The market value of All Gold Mining's fixed assets is $15,250; the market values for current and other assets are the same as the book values. Assume that Silver Enterprises issues $22,000 in new long-term debt to finance the acquisition.