The following information has been taken from the consolidation worksheet of Peak and its 90 percent-owned subsidiary, Valley: LO4 Peak reports a $ 12,000 gain on the sale of a building. The building had a book value of $32,000 but was sold for $44,000 cash.

• Intercompany inventory transfers of $ 129,000 occurred during the current period.

• Valley paid a $30,000 dividend during the year with $27,000 of this amount going to Peak.

Amortization of an intangible asset recognized by Peak’s purchase was $16,000 for the current period.

• Consolidated accounts payable decreased by $ 11,000 during the year.

Indicate how to reflect each of these events on a consolidated statement of cash flows.