On January 1, 2013, Pent Company and Shelter Company had condensed balanced sheets as follows:

Pent Shelter

Current assets $ 210,000 $ 60,000

Noncurrent assets 270,000 120,000

Total assets $480,000 $180,000

Current liabilities $ 90,000 $ 30,000

Long-term debt 150,000 -0-

Stock holders' equity 240,000 150,000

Total liabilities & stockholders' equity $ 480,000 $ 180,000

On January 2, 2013 Pent borrowed $180,000 and used the proceeds to purchase 90% of the outstanding common stock of Shelter. This debt is payable in 10 equal annual principal payments, plus interest, starting December 30, 2013. Any difference between book value and the value implied by the purchase price relates to land. On Pent's January 2, 2013 consolidated balance sheet, current liabilities should be: