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"Assume that the following balance sheets are stated at book value. Construct a postmerger balance sheet assuming that Jurion Co. purchases James, Inc., and the pooling of interest method of accounting is used.,,Jurion Co.,,Current Assets $8000,Net fixed assets 23000,Total $31000,,Current Liabilities $4500,Long-Term Debt 8500,Equity 18000,Total $31000,,James Inc.,,Current Assets $2600,Net fixed assets 7100,Total $9700,,Current Liabilities $1900,Long-Term Debt 1200,Equity 6600,Total $9700," ,