Silver Enterprises Has Acquired All Gold Mining in a Merger

Silver Enterprises has acquired All Gold Mining in a merger transaction.The following balance sheets represent the premerger book values for both firms. $\begin{array}{lrlr} & {\text { Silver Enterprises }} \\\text { Current assets } & \$ 5,900 & \text { Current liabilities } & \$ 4,100 \\\text { Other assets } & 2,600 & \text { Long-term debt } & 2,000 \\\text { Net fixed assets } & \$ \$, 900 & \text { Equity } & \underline{11,300} \\\text { Total } & \underline{\$ 17,400} & \text { Total } & \underline{\$ 17,400}\end{array}$




Assume the merger is treated as a pooling of interests for accounting purposes.The total assets are _____ and the total equity is _____ on the post-merger balance sheet.

A) $24,500; $10,500
B) $24,500; $18,200
C) $26,300; $10,500
D) $26,300; $16,600
E) $27,500; $19,400