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Prescott corp. owned 90% of bell inc., while bell owned 10% of the outstanding common shares of prescott. no goodwill or other allocations were recognized in connection with either of these acquisitions. prescott reported operating income of $266,000 for 2013 whereas bell earned $98,000 during the same period. no investment income was included within either of these income totals. on a consolidated income statement, what is the non-controlling interest in bell's net income?
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