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Teddy Limited acquired a 70% interest in Bear Limited when Bear Limiteds share capital was $50,000 and the retained earnings was $20 000. At the

Teddy Limited acquired a 70% interest in Bear Limited when Bear Limiteds share capital was $50,000 and the retained earnings was $20 000. At the beginning of the current period, the retained earnings balance of Bear Limited was $50 000 and current period profits for Bear Limited amounted to $10 000. There were no other movements in equity. The non-controlling interest in the equity of Bear Limited is:

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