Noncurrent assets

$$210,00$ $$60,000$

$270,000120,000$

Total assets

$$480,000$$$180,000$

Current liabilities

$$90,000$$$30,000$

Long$-$term debt

Stock holders' equity

$150,000-0-$

Total liabilities & stockholders'

$240,000150,000$

equity

$$480,000$$$180,000$

On January $2,2016$ Pent borrowed $$180,000$ and used the proceeds to purchase $90\%$ of the outstanding

common stock of Shelter. This debt is payable in $10$ equal annual principal payments, plus interest, starting

December $30,2016.$ Any difference between book value and the value implied by the purchase price relates to

land.

On Pent's January $2,2016$ consolidated balance sheet, noncurrent liabilities should be:

Select one:

a$.$ $$162,000.$

b$.$ $$330,000.$

c$.$ $$180,000.$

d$.$ $$312,000$