19. The following comparative consolidated trial balances apply to P Company and its subsidiary S Cormpany (30% control) 1201/20 S275,000 310,000 316,000 95,000 500,000 (135,000) 60.000 (190,000) (450,000) (161.000) (660,000) (195,000) 35.000 Cash Accounts receivable Inventories Land $ 300,800 499.600 268.000 I80,000 520,000 (152.000) 60,000 (154,500) (390,000) (188, 780) (670,000) (288, 120) 15.000 Property, plant and equipment Accumulated depreciation Goodwill Current liabilities Long-term notes payable NCI Paid-in Capital Retained Eamings Treasury Stock The following is additional information for 2021: Equipment (cost $50,000, accumulated depreciation $40,000) was sold for $3,000 Consolidated net income amounted to $178,900. a) b) 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.