[The following information applies to the questions displayed below. On January 1, Park Corporation and Strand Corporation had condensed balance sheets as folows Park Current assets $105,750 Strand $ 15,650 Noncurrent assets 91,750 49,100 Total assets $ 197,500 $ 64,750 Current liabilities $ 34,750 $ 14,750 Long-term debt 64,750 Stockholders' equity 98,000 50,000 Total liabilities and equities $197,500 $ 64,759 On January 2, Park borrowed $68,400 and used the proceeds to obtain 80 percent of the outstanding common stres of Strand. The acquisition price was considered proportionate to Strand's total fair value. The $68 400 des pe equal annual principal payments, plus interest beginning December 31. The excess fair value of the invested over the underlying book value of the acquired net assets is allocated to inventory 60 percent and to good pecend On a consolidated balance sheet as of January 2, what should be the amount for noncament asses