On January 1, 20X6, Power Company acquired 80 percent of Strong Company's outstanding stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Strong Company's net assets at the date of acquisition. Selected balance sheet data at December 31, 20X6 are as follows: Power Strong $564,000 $241,000 $ 180,000 $65,000 150,000 80,000 Total Assets Liabilities Common Stock Retained Earnings Total Liabilities and Stockholders' Equity 234,000 96,000 $564,000 $241,000 Based on the preceding information, what amount will Power Company report as common stock outstanding in its consolidated balance sheet at December 31, 20X6? OA $214,000 $150,000 OC$184,000 OD $230,000