On December 31, 2018, A Company acquired controlling ownership of B Company. A consolidated balance sheet was prepared immediately. Partial balance sheet data for the two companies and the consolidated entity at that date follow:

A Company and B Company

Balance Sheet Data

December 31, 2018

A B Consolidated

Company Company Entity

Cash $56,000 $21,000 $77,000

Accounts Receivable 35,000 ? 54,600

Inventory 42,000 35,000 80,500

Buildings and Equipment 140,000 98,000 255,500

Less: Accum Depreciation (35,000) (19,600) (54,600)

Investment in B Co Stock ?

Goodwill 10,500

Total Assets $324,800 $161,000 $423,500

Accounts Payable $42,000 $22,400 $57,400

Wages Payable ? ? 54,600

Notes Payable 70,000 42,000 112,000

Common Stock 70,000 35,000 ?

Retained Earnings 107,800 42,000 ?

Noncontrolling Interest 21,700

Total Liabilities and Equities ? $161,000 $423,500

During 2018, A Company provided consulting services to B Company and has not yet paid for them. There were no other receivables or payables between the companies at December 31, 2018.

Based on the information given, what amount will be reported as total controlling interest in the consolidated balance sheet?

		$276,500
		$254,800
		$199,500
		$177,800