Van NV acquired Jong NV by issuing convertible bonds for $5,000,000 and 500,000 shares of $10 par value of common stock with market value of $5,000,000. Given below is the information of Jong NV's liabilities at the time of the acquisition (in thousands):

Book Value                            Fair         Value

Accounts payable              $3,000      $2,500

Unearned revenues               400           400

Interest payable                     100           100

Notes payable                      6,700       7,000

Bonds payable                  12,000     10,000

REQUIRED : 

Determine the number of Jong NV's liabilities to be recognized by Van NV as a result of the acquisition.