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	$	6,400		Current liabilities	$	4,400
Other assets		2,800		Long-term debt		9,100
Net fixed assets		31,300		Equity		27,000
Total	$	40,500		Total	$	40,500

All Gold Mining
Current assets	$	2,900		Current liabilities	$	1,670
Other assets		830		Long-term debt		0
Net fixed assets		13,200		Equity		15,260
Total	$	16,930		Total	$	16,930

Construct the balance sheet for the new corporation assuming that the transaction is treated as a purchase for accounting purposes. The market value of All Gold Mining's fixed assets is $14,450; the market values for current and other assets are the same as the book values. Assume that Silver Enterprises issues $21,000 in new long-term dept to finance the acquisition.

Silver Enterprises, post-merger
Current assets	$		Current liabilities	$
Other assets			Long-term debt
Net fixed assets			Equity
Goodwill
Total	$		Total	$

rev: 04_27_2016_QC_CS-48977