[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 Park $ 105,750 91,750 Strand $ 15,650 49,100 Total assets $ 197,500 $ 64,750 Current liabilities $ 34,750 $ 14,750 Long-term debt 64,750 0 Stockholders' equity 98,000 50,000 Total liabilities and equities $ 197,500 $ 64,750 On January 2, Park borrowed $68,400 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 $68.400 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?