Q4) Assume that the following statements of financial position are stated and a book value. Construct a post-merger statement of financial position assuming that Amherst Co. purchases Essex Inc. and the pooling of interests method of accounting is used.

Amherst Co.
Current assets	$12,000	Current liabilities	$5,300
Net fixed assets	36,000	Long-term debt	9,800
		Equity	32,900
Total	$48,000	Total	$48,000
Essex Inc.
Current assets	$3,400	Current liabilities	$1,300
Net fixed assets	6,400	Long-term debt	1,900
		Equity	6,600
Total	$9,800	Total	$9,800

(4 Points)