On January $1,$ Park Corporation and Strand Corporation had condensed balance sheets as follows:

Items Park Strand

Current assets $ $94,750$ $ $28,100$

Noncurrent assets $99,50041,900$

Total assets $ $194,250$ $ $70,000$

Current liabilities $ $39,000$ $ $20,000$

Long$-$term debt $51,2500$

Stockholders' equity $104,00050,000$

Total liabilities and equities $ $194,250$ $ $70,000$

On January $2,$ Park borrowed $$64,000$ and used the proceeds to obtain $80$ percent of the outstanding common shares of Strand. The acquisition price was considered proportionate to Strand$$s total fair value. The $$64,000$ debt is payable in $10$ equal annual principal payments, plus interest, beginning December $31.$ The excess fair value of the investment over the underlying book value of the acquired net assets is allocated to inventory $(60$ percent$)$ and to goodwill $(40$ percent$).$

Required:

On a consolidated balance sheet as of January $2,$ calculate the amounts for each of the following:

Current assets

Noncurrent assets

Current Liabilities

Stockholders's equity