Consider the following premerger information about Firm X and Firm Y: Firm X Firm Y Total earnings $ 82,000 $ 15,500 Shares outstanding 39,000 14,000 Per-share values: Market $ 54 $ 19 Book $ 16 $ 9 Assume that Firm X acquires Firm Y by paying cash for all the shares outstanding at a merger premium of $5 per share, and that neither firm has any debt before or after the merger. List the assets of the combined firm assuming the purchase accounting method is used. Assets from X $ Assets from Y Goodwill Total Assets XY $