On January 1, 2017, Palk Corp, and Spraz Corp. had condensed balance sheets as follows Current assets Noncurrent assets Total assets Palk Corp. Spraz Corm S 99,000 S 28,000 S 125,000 S 56,000 S 224,000 S 84,000 Current liabilities Long-term debt Stockholders' equity Total liabilities and stockholders' equity S 42,000 S14.000 S 70,000 s s 112000 S 70.000 s 224,000 S 84000 On January 2, 2017, Paik borrowed the entire S92,000 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, 2017. 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 stockholders' equity at January 2, 20172 o $112,000. O $135,000. O s115,000. O $182,000 O $133,000