2. Allen Co. held 80% of the common stock of Brewer Inc. and 40% of this subsidiary's convertible bonds. The following consolidated financial statements were for 2012 and 2013. 2012 $ 1,064.000 (714,000) ( 126,000) Revenues Cost of goods sold Depreciation and amortization Gain on sale of building Interest expense Non-controlling interest Net income to controlling interest 2013 $ 1,232.000 (756,000) (140,000) 28.000 ( 42.000) $ 15,400 $ 306,600 $ $ 42.000) 12.600 169,400 $ Retained earnings, January 1 Net income (from above) Dividends paid Retained earnings, December 31 420,000 169,400 70,000) 519,400 $ 519,400 306,600 ( C140,000) $ 686,000 $ Cash Accounts receivable Inventory Buildings and equipment (net) Database Total assets 112,000 210,000 280,000 896,000 210,000 1,708,000 $ 196,000 196,000 476,000 966,000 203,000 $2,037,000 $ Accounts payable Bonds payable Non-controlling interest in Brewer Inc. Common stock Additional paid-in capital Retained earnings, December 31 (from above) Total liabilities and stockholders' equity $ (196,000) $ (140,000) (560,000) (720,000) ( 44,800) (57,400) (140,000) (168,000) (247,800) (265,600) (519,400) (686,000) $ (1,708,000) $ (2,037,000) Additional Information: 1. Bonds were issued during 2013 by the parent for cash. 2. Amortization of a database acquired in the original combination amounted to $7,000 per year. 3. A building with a cost of $84,000 but a $42,000 book value was sold by the parent for cash on May 11, 2013 4. Equipment was purchased by the subsidiary on July 23, 2013, using cash. 5. Late in November 2013, the parent issued common stock for cash. 6. During 2013, the subsidiary paid dividends of $14,000. Required: Prepare a consolidated statement of cash flows for this business combination for the year ending December 31, 2013. Use the indirect method (25 pts)