On january 1, park corporation and strand corporation had condensed balance sheets as follows: park strand current assets $ 87,750 $ 14,750 noncurrent assets 109,000 49,500 total assets $ 196,750 $ 64,250 current liabilities $ 46,750 $ 14,250 long-term debt 60,000 stockholders' equity 90,000 50,000 total liabilities and equities $ 196,750 $ 64,250 on january 2, park borrowed $64,800 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 $64,800 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