I have a list in column A (A1:A10) of various numbers, and a list in column B
(B1:B10). I need a function that outputs the number in column B that is in
the same row as the smallest number in column A. I don't want to sort the
list.

Also I would also like to know how to output the cell reference of the
smallest number in the list.

Example:
A1:A10 - 24, 35, 12, 42, 18, 29, 30, 98, 76, 23
B1:B10 - 45, 67, 21, 78, 34, 67, 25, 86, 35, 98
C1 - 21
D1 - A3