Required information [The following information applies to the questions displayed below.] On January 1, Park Corporation and Strand Corporation had condensed balance sheets as follows: Current assets Noncurrent assets Total assets Current liabilities Long-term debt Stockholders' equity Total liabilities and equities Park $ 101,000 95, 750 $ 196,750 35,000 65,750 96,000 $ 196,750 Strand $ 26,950 45, 300 $ 72,250 $ 22,250 0 50,000 $ 72,250 On January 2, Park borrowed $61,600 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 $61,600 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? On a consolidated balance sheet as of January 2, what should be the amount for noncurrent assets? On a consolidated balance sheet as of January 2, what should be the amount for current liabilities? On a consolidated balance sheet as of January 2, what should be the amount for noncurrent liabilities? On a consolidated balance sheet as of January 2, what should be the amount for stockholders' equity