On January 1, 2020, Polka Corp. and Stress Corp. had Condensed Statement of Financial Position as follows:

Polka Stress

Current Assets 70,000 20,000

Noncurrent Assets 90,000 40,000

Total Assets160,000 60,000

Current Liabilities 30,000 10,000

Long-term Debt 50,000 -

Shareholders' Equity 80,000 50,000

Total Liabilities and SHE160,000 60,000

On January 2, 2020, Polka borrowed $60,000 and used the proceeds to purchase 90% of the outstanding common shares of Stress. This debt is payable in 10 equal annual principal payment, plus interest, beginning December 30, 2020. The excess cost of the investment over Stress' book value of interest acquired should be allocated 40% to goodwill and the remainder to an undervalued or overvalued current asset. On Polka's January 2, 2020 Consolidated Statement Financial Position, how much show be presented as (assume partial goodwill):

Required:

1.Current assets

2.Non-current assets

3.Non-controlling interest

4.Long-term liabilities

Please show me the computation hehe.