On January 1, 2016, Pent Company and Shelter Company had condensed balance sheets as follows Current assets Noncurrent assets Total assets Pent Shelter $210,00 $60,000 270,000 120,000 $180,000 $180,000 Current liabilities Long-term debt Stock holders equity Total liabilities & stockholders equity $30,000 $30,000 150,000 240,000 150,000 $400,000 $180,000 On January 2, 2016 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, 2016. Any difference between book value and the value implied by the purchase price relates to land. On Pent's January 2, 2016 consolidated balance sheet, noncurrent assets should be