On January 1, 20X3, Parade Corporation reported total assets of $461,000, liabilities of $275,000, and stockholders equity of $186,000. At that date, Summer Corporation reported total assets of $187,000, liabilities of $132,000, and stockholders equity of $55,000. Following lengthy negotiations, Parade paid Summers existing shareholders $44,000 in cash for 80 percent of the voting common shares of Summer. Required: Immediately after Parade purchased the Summer shares

d. What amount of stockholders equity was reported in the consolidated balance sheet?