On 1/1/2019,R C0 acquired 80% of F Co common stock for $172,000 in cash At the acquisition date the book values and fair values of F co assets and liabilities

were equal,and the fair value of the noncontrolling interest was equal to 20% of

the total book value of F co ,The stockholders' equity accounts of the two companies at the acquisition date are:

R F

common stock(5@par 250,000 100,000

additional paid in capital 107,000 40,000

retained earning 175,000 75,000

Non controlling interest was assigned income of $5,500 in R consolidated income statement for 2019

Based on the preceding information, what will be the total stockholders' equity in the consolidated balance sheet as of January 1,2019?

Select one:

a. 618,000

b. 532,000

c. 575,000

d. 790,000