Assume the Following Balance Sheets Are Stated at Book Value

Assume the following balance sheets are stated at book value.
What will be the value of the equity account on the postmerger balance sheet assuming that Meat Co.purchases Loaf,Inc.and the pooling of interests method of accounting is used.

A) $26,700
B) $33,600
C) $38,300
D) $39,200
E) $46,100