Beta Company acquired 100 % of the voting common shares ofStandard Video Corpora

Beta Company acquired 100 % of the voting common shares ofStandard Video Corporation its bitter rival by issuing bonds witha par value and fair value of $150000. Immediately prior to theacquisition Beta reported total assets of $500000 liabilities of$280000 and stockholders equity of $220000. At that dateStandard Video reported total assets of $400000 liabilities of$250000 and stockholders equity of $150000. Included inStandards liabilities was an account payable to Beta in the amountof $20000 which Beta included in its accounts receivable. Whatamount of stockholders equity was reported in the consolidatedbalance sheet immediately after acquisition?