On 1/1/2019 3 Co acquired 75% of M CO outstanding common stock for cash The fair value of the non controlling interest was equal to proportionate share of the book value of M Co net assets at the date of acquisition Selected balance sheet data at January 1 2019, are as follows J M total assets 252,000 108,000 liabilities 74,000 36,000 common stock 60,000 30,000 retained earning 120,000 42,000 Based on the preceding information, what amount will J Company report as common stock outstanding in its consolidated balance sheet at 1/1/2019? Select one: a. 90,000 b. 78,000 O c. 60,000 d. 123,000