7 The balance in the Noncontrolling Interest in Net Assets is reported in the consolidated Statement of section a. asset b. liability c. stockholders' equity d. none of the above DATA FOR 8 & 9: On July 1, 2015, Cruz Corporation paid $320,000 for all of Marek Company's outstanding common stock. On that date, costs and fair values of Marek's recorded assets and liabilities were as follows: Cash and Receivables Inventory Buildings and Equipment (Net) Land Liabilities Net Assets COST FAIR VALUE $ 50,000 $ 50,000 80,000 95,000 120,000 125,000 100,000 135,000 (100.000) (100.000) $250.000 $305.000