Use the following information in answering questions 48 and 49: Poe Corporation owns an 80% interest in Seri Company acquired at book value several years ago. On January 2, 2013, Seri purchased $100,000 par of Poe's outstanding 10% bonds for $103,000. The bonds were issued at par and mature on January 1, 2016. Straight-line amortization is used. Separate incomes of Poe and Seri for 2013 are $350,000 and $120,000, respectively. Poe uses the equity method to account for the investment in Seri. 48 Controlling interest share of consolidated net income for 2013 was a. $443,600 b. $444,000 c. $444,400 d. $448.000 49 Noncontrolling interest share for 2013 was a. $23.000 b. $23,600 c. $24,000 d. $24.400