Palk

Spraz

Current assets

$ $99,$eee

$ $28,0$ee

Noncurrent assets

$125,$eee

$56,$eee

Total assets

$224,$eee

$84,$eee

current liabilities

$42,0$ee

$14,0$ee

Long$-$term debt

$7$e$,0$ee

$0$

stockholders' equity

$112,0$ee

$7$e$,$eee

Total liabilities and stockholders' equity

$$224,$eee

$$84,0$ee

On January $2,2022,$Palk borrowed the entre $$8400$ itneeded to acquire $80\%$ of the outstanding common shares of praz.Shares of Spraz are not ctivelytraded on the market $.$The loan was to be paid in ten equal anual principal payments, plus interest, beginning December $31.2022.$ The excess considerationtransferred over the underlying book value of the acquired net assets was allocated $60\%$ to inventory and $40\%$ to goodwill

What are the total consolidated current liabilities at January $2,2022?$