On January 1, 20x1, Par Inc acquires 79.05% of Sub Corp for $153.469 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $104,016 with a fair value of $116,806, while the book value of Par's net assets was $204,623. What will be the amount of total shareholders' equity on the consolidated balance sheet immediately after the acquisition if the identifiable-net-assets (INA) method is used? a. $234,821 O b. $229,094 Oc. $223,367 O d. $240,549 O e. $217,639