1. The following comparative consolidated trial balances apply top Company and its subsidiary Company (8016 control) Cash Accounts receivable Inventories Land Property, plant and equipment Accumulated depreciation Goodwill Current liabilities Long-term notes payable NCI Paid-in Capital Retained Earnings Treasury Stock 12/31/20 $275,000 310,000 316,000 95,000 500,000 (135.000) 60.000 (190,000) (450.000) (161,000) (660.000) (195.000) 15.000 12/3121 $300.800 499.000 260.000 180,000 520,000 (152.000) 0.000 (154.500) (390,000) (188,780) (670.000) (288.120) 15.000 The following in additional information for 2021: a) Equipment (cost $50,000, accumulated depreciation $40,000) was sold for $3.000 b) Consolidated net income amounted to S178,900. Required: Prepare the operating cash flows section of the consolidated statement of cash flows for the year ended December 31, 2021, for Perella and its subsidiary