2022 Rodriguez Company holds 80 percent of the common stock of Molina, Inc., and 30 percent of this subsidiary's convertible bonds. The following consolidated financial statements are for 2022 and 2023: Rodriguez Company and Consolidated Subsidiary Molina 2023 Revenues $ 850,000 $ 980,000 Cost of goods sold (600,000) (640,000) Depr. and amort. (90,000) (100,000) Gain on sale of building 20,000 Interest expense (30,000) (30.000) Consolidated Net Income 130,000 230,000 To Noncontrolling interest 9.000 11.000 to parent company 121,000 219,000 Retained Earnings 1/1 300,000 371,000 Net Income 121,000 219,000 Dividends Paid (50,000) (100,000) Retained Earnings 12/31 371,000 490,000 Balance Sheet 2022 2023 Cash 80,000 150,000 Accounts Receivable 150,000 140,000 Inventory 200,000 340,000 Building and Equipment (net) 640,000 690,000 Databases 150,000 145.000 Total Assets 1,220,000 1,465,000 Liabilities & Equity Accounts Payable 140,000 100,000 Bonds Payable 400,000 500,000 Non Cont. Interest in Molina 32,000 41,000 Common Stock 100,000 130,000 APIC 177,000 204,000 Retained Earnings 371.000 490,000 Total Liabilities & Equity 1,220,000 1.465,000 Additional Information for 2023 The parent issued bonds during the year for cash. Amortization of databases amounts to $5,000 per year. The parent sold a building with a cost of $60,000 but a $30,000 book value for cash on May 11. The subsidiary purchased equipment on July 23 using cash. Late in November, the parent issued stock for cash. During the year, the subsidiary paid dividends of $10,000 Prepare a statement of cash flow using the indirect method