Assume that the following statements of financial position are stated and a book value. Construct a post-merger statement of financial position assuming that Amherst Co. purchases Essex Inc. and the pooling of interests method of accounting is used.

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Amherst Čo. $ 5,300 $12,000 Current assets Current liabilities Long-term debt Equity Net fixed assets 36,000 9,800 32,900 Total $48,000 Total $48,000 Essex Inc. $3,400 Current liabilities $1,300 Current assets Net fixed assets Long-term debt Equity 6,400 1,900 6,600 $9,800 Total $9,800 Total