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LO3 M9-21. Computing Consolidating Adjustments and Noncontrolling Interest Patterson Company purchases 80% of Kensington Company's common stock for $400,000 cash when Kensington Company has $200,000 of common stock and $300,000 of retained earnings. If a consolidated balance sheet is prepared immediately after the acquisition, what amounts are eliminated when preparing that statement? What amount of noncontrolling interest appears in the consolidated balance sheet