On January $1,2020,$ Palk Corp. and Spraz Corp. had condensed balance sheets as follows:

On January $2,2020,$ Palk borrowed the entire $$84,000$ it needed to acquire $80\%$ of the outstanding

common shares of Spraz. The loan was to be paid in ten equal annual principal payments, plus interest,

beginning December $31,2020.$ The excess consideration transferred over the underlying book value of the

acquired net assets was allocated $60\%$ to inventory and $40\%$ to goodwill.

What is consolidated current assets at January $2,2020?$

A$.$ $$127,000.$

B$.$ $$129,800.$

C$.$ $$143,800.$

D$.$ $$148,000.$

E$.$ $$135,400.$

What is consolidated noncurrent assets at January $2,2020?$

A$.$ $$195,000.$

B$.$ $$192,200.$

C$.$ $$186,600.$

D$.$ $$181,000.$

E$.$ $$169,800.$

What is consolidated current liabilities at January $2,2020?$

A$.$ $$53,200.$

B$.$ $$56,000.$

C$.$ $$64,400.$

D$.$ $$42,000.$

E$.$ $$70,000$

What is consolidated stockholders' equity at January $2,2020?$

A$.$ $$112,000.$

B$.$ $$133,000.$

C$.$ $$168,000.$

D$.$ $$182,000.$

E$.$ $$203,000.$