Silver Enterprises has acquired All Gold Mining in a merger transaction. The following balance sheets represent the premerger book values for both firms:

Silver Enterprises
Current assets	$	6,100		Current liabilities	$	4,100
Other assets		2,500		Long-term debt		8,800
Net fixed assets		28,300		Equity		24,000
Total	$	36,900		Total	$	36,900

All Gold Mining
Current assets	$	2,600		Current liabilities	$	1,610
Other assets		770		Long-term debt		0
Net fixed assets		12,000		Equity		13,760
Total	$	15,370		Total	$	15,370

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 $13,250; the market values for current and other assets are the same as the book values. Assume that Silver Enterprises issues $19,500 in new long-term debt to finance the acquisition.