Consider the following premerger information about Firm X and Firm Y : Assume that Firm acquires Firm Y by paying cash for all the shares outstanding at a merger premium of $4 per share, and that neither firm has any debt before or after the merger. Construct the postmerger balance sheet for Firm assuming the use of the purchase accounting method. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.).