Below are the Balance Sheets for Co. A and Co. 8 at December 31, 2020. Assets: Cash Accounts receivable Inventories . $ 78,000 39,000 165.000 $ 282,000 $ 3,000 8,000 28.000 $39,000 Current assets $232,000 Property, plant, and equip (net) Intangible assets Noncurrent assets $486,000 26000 $512.000 $222.000 Total assets $794.000 $271.000 $ 26,000 Liabilities and shareholders' equity: Accounts payable Note payable Current liabilities $ 56,000 11.000 $ 67,000 $ 26,000 Bonds payable Common stock Additional paid-in capital Retained earnings Total shareholders' equity $210,000 $ 95,000 208,000 214,000 $517.000 0 S 50,000 54,000 141.000 $245.000 Total liabilities and shareholders' equity $294.000 $271.000 On January 2, 2021, Co. A borrowed $299,000 and used the proceeds to purchase 80% of Co. B's common stock. On that date, the fair values of Co. B's inventories and plant assets exceeded their carrying values by $15,500 and $80,000, respectively. The remaining assets and all liabilities are reported at fair value. The new debt incurred by Co. A to effect the acquisition must be repaid in 10 equal annual installments. REQUIRED 1. The balance in consolidated current assets 2. The balance in consolidated noncurrent assets 3. The balance in consolidated current liabilities 4. The balance in consolidated noncurrent liabilities 5. Noncontrolling interest 6. Consolidated equity