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

	Park				Strand
Current assets	$	116,750			$	25,400
Noncurrent assets		92,000				43,600
Total assets	$	208,750			$	69,000
Current liabilities	$	38,000			$	19,000
Long-term debt		73,750				0
Stockholders' equity		97,000				50,000
Total liabilities and equities	$	208,750			$	69,000

On January 2, Park borrowed $59,200 and used the proceeds to obtain 80 percent of the outstanding common shares of Strand. The acquisition price was considered proportionate to Strands total fair value. The $59,200 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).

On a consolidated balance sheet as of January 2, what should be the amount for current assets?