On January 1, Park Corporation and Strand Corporation had condensed balance sheets as follows: Park Strand Current assets $ 118250 $ 37000 Noncurrent assets 98,500 44,500 Total assets $ 216750 $ 81500 Current liabilities $ 50,250 $ 31500 Long-term debt 74,500 Stockholders' equity 92,000 50,000 Total liabilities and equities $ 216,750 $ 81500 On January 2, Park borrowed $65,200 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 $65,200 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?