On 1/1/2019 P Co acquired 75% of S Co's outstanding common stock for cash The fair value of the noncontrolling interest was equal to the proportionate share of the book value of S Co's net assets at the date of acquisition. Selected balance sheet data on January 1, 2019, are as follows P S total assets 108,000 252,000 liabilities 74,000 36,000 common stock 60,000 30,000 120,000 retained earning 42,000 Based on the preceding information, what amount will P Company report as common stock in its consolidated balance sheet on 1/1/ 2019?