Jurion Co. Current assets 14,000 Current 4,300 Net liabilities Long- fixed assets 2,700 19,600 term debt Equity 26,600 Total 33,600 Total $ 33,600 James, Inc. Current Current assets 4.800 liabilities 2.200 Net Long- 1,300 7,800 term debt Equity 9,100 12,600 Total $ 12,600 Suppose the fair market value of James's fixed assets is $16,800 versus the $7.800 book value shown. Jurion pays $23,800 for James and raises the needed fund through an issue of long-term debt. Construct the postmerger balance sheet