On January 1, 2016, Pent Company and Shelter Company had condensed balance sheets as follows: 
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:
Definitions:
Racial Taxonomy
A system of classification that categorizes humans into large and distinct groups by ancestry, physical appearance, and other hereditary traits.
Marked
Described or signified in a noticeable or significant way, often used in sociolinguistics to indicate words or forms that carry specific social information.
Performances of Masculinity
The various ways in which individuals express and enact masculinity based on societal norms and expectations.
Cool Pose
A behavioral and cultural expression among African American males that projects an image of poise, confidence, and control in the face of societal marginalization and stereotype challenges.
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