On January 1 2009 Jane Company acquired 75% of Miller Company's outstanding common stock for cash. The fair value of the noncontrolling interest was equal to proportionate share of the book value of Miller Company's net assets at the date of acquisition. Selected balance sheet data at January, 1 2009, are as follows Jane Miller total assets 504.000 216,000 liabilities 144,000 72,000 common stock 120,000 60,000 retained earning 240,000 84,000 Based on the preceding information, what amount will Jane Company report as common stock outstanding in its consolidated balance sheet at January 1, 2009? Select one: a. 246,000 b. 180,000 c120,000 d. 156,000