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	$	5,900		Current liabilities	$	3,900
Other assets		2,300		Long-term debt		8,600
Net fixed assets		26,300		Equity		22,000
Total	$	34,500		Total	$	34,500

All Gold Mining
Current assets	$	2,400		Current liabilities	$	1,570
Other assets		730		Long-term debt		0
Net fixed assets		11,200		Equity		12,760
Total	$	14,330		Total	$	14,330

Construct the balance sheet for the new corporation if the merger is treated as a pooling of interests for accounting purposes.

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