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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Current assets Net fixed assets Total Current assets Net fixed assets Total Amherst Co. $15,000 39,000 Equity Total Essex Inc. $54,000 $ 3,600 6,700 Current liabilities Long-term debt $10,300 Current liabilities Long-term debt Equity Total $ 5,400 10,100 38,500 $54,000 $ 1,400 2,100 6,800 $10,300