none of these are correct and im lost trying to compute the right numbers!!

On January 2, Park borrowed $66,800 and used the proceeds to obtain 80 percent of the outstanding common shares of Strand The acquisition price was considered proportionate to Strand's total fair value. The $66,800 debt is payable in 10 equal annuat principal payments, plus interest, beginning December. 31 . The excess fair value of the investment over the underlying book value of the acquired net assets is aliocated to inventory ( 60 percent) and to goodwill ( 40 percent) Required: On a consolidated balance sheet as of January 2 , calculate the amounts for each of the following \begin{tabular}{|l|rr|} \hline a. Current assets & $ & 135,400 \\ \hline b. Noncurrent assets & $ & 140,750 \\ \hline c. Current liabilities & $ & 78,400 \\ \hline d. Noncurrent liabilities & $ & 139,550 \\ \hline e. Stockholders' equity & $ & 58,200 \\ \hline \end{tabular}