Each of the companies has a very small proportion of an intensely competitive market dominated by four much larger companies. In order to survive, they have decided to merge into one company. The merger agreement states that Company A will buy the assets and liabilities of each of the other two companies by issuing 29,000 common shares to Company L and 26,000 common shares to Company M, after which the two companies will be wound up. Prepare the balance sheet of Company A on January 2, Year 6, after Company L and Company M have been wound up