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Q3- On January 3, 20X9, Redding Company acquired 80 percent of Frazer Corporation's common stock for $344,000 at 80% of book value in cash. At the acquisition date, the book values and fair values of Frazer's net assets was equal. The stockholders' equity accounts of the two companies at the acquisition date are: What amount will be assigned to the noncontrolling interest on January 3,209, in the consolidated balance sheet? a- $86,000 b- $44,000 c- $68,800 d- $50,000