B Co acquired 100% of the voting common shares of S Co,by issuing bonds with a par value and fair value of $75,000. Immediately prior to the acquisition,B reported total assets of $250,000, liabilities of $140,000,and stockholders' equity of $110,000.At that date,S reported total assets of $200,000,liabilities of $125,000, and stockholders' equity of $75,000

Based on the preceding information,what amount of total liabilities was reported in the consolidated balance sheet immediately after acquisition?

Select one: a. 340,000 b. 265,000 c. 250,000 d. 140,000