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On January 1, Year 2, Conglomerate P Inc. aquired 77% of S Inc. The aquisition Difference at the time was $55,473 and attributed only to

On January 1, Year 2, Conglomerate P Inc. aquired 77% of S Inc. The aquisition Difference at the time was $55,473 and attributed only to a patent with a useful life of 5years.

S Co balance sheet as at year-end Year 5 had $76,237 for Common Shares, $254,525 for Retained Earnings and $123,000 as Bonds Payable..

What is the NCI balance on consolidated Balance Sheet of P for year ended Year 5 ?

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