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

Silver Enterprises
Current Assets 8,600	Current Liabilities 5,200
Other Assets 1,800	Long-Term Debt 3,700
Net Fixed Assets 15,800	Equity 17,300
Total 26,200	Total 26,200

All Gold Mining
Current Assets 2,500	Current Liabilities 2,300
Other Assets 850	Long-Term Debt 0
Net Fixed Assets 5,800	Equity 6,850
Total 9,150	Total 9,150

Construct the balance sheet for the new corporation using the acquisition method. The market value of All Gold Mining's fixed assets is $5,800; the market values for current and other assets are the same as the book values. Assume that Silver Enterprises issues $10,500 in new long-term debt to finance the acquisition.