Company A acquired 100% of ownership Company B by paying 100,000 cash. After acquisition, the balance sheet of Company A reported as follows:

Current Assets $30,000

Investment $100,000

PP&E $70,000

Total Assets $200,000

Liabilities $100,000

Shareholders' Equity $100,000

The Fair value of Company B was reported as the following

Current Assets $30,000

PP&E $30,000

Total Assets $60,000

Liabilities $20,000

Shareholders' Equity $40,000

How much of will be recorded as total asset in the consolidated Balance sheet for Company A reflecting the acquisition of Company B?