The following bond-related accounts are from the separate accounting records of the two companies at...

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Accounting

The following bond-related accounts are from the separate accounting records of the two companies at 12/31/20X8. (Two years have passed since A purchased the bonds of B.)

A:
$143,000 DR Investment in bonds of B
$ 7,300 CR Interest revenue

B:
$ 150,000 CR Bond payable
$ 9,500 DR Interest expense

A's separate net income in 20X8 (excluding equity in income of B) is $82,000

B's separate net income in 20X8 is $59,000


Required

1) What is consolidated net income for 20X8?

2) What is consolidated net income attributable to the NCI for 20X8?

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