On 1/1/2018,PCo acquired 75% of KCo stock at an amount equal to its book value Selected balance sheet data at 31/12/2018, are as follows: P K Total Assets 420,000 180,000 Liabilities 120,000 60,000 Common Stock 100,000 50,000 Retained Earnings 200,000 70,000 In consolidated balance sheet at 31/12/2018,what amount should P CO report as Retained Earnings ?