A Corp. owns 80% of B Corp. The Consolidated Financial Statements of A Corp. for 2018 and 2019 are shown below:

A Corp.

Consolidated Balance Sheet, December 31, 2019

	2019	2018
Cash	$180,000	$40,000
Accounts Receivable	$300,000	$100,000
Inventory	$400,000	$100,000
Land	$160,000	$200,000
Plant and Equipment	$1,650,000	$1,170,000
Accumulated Depreciation	($800,000)	($770,000)
Goodwill	$60,000	$60,000
Total Assets	$1,950,000	$900,000
Accounts Payable	$326,000	$40,000
Accrued Liabilities	$350,000	$140,000
Bonds Payable	$400,000	$100,000
Less Bond Discount	($40,000)	($50,000)
Non-Controlling Interest	$214,000	$200,000
Common Shares	$350,000	$350,000
Retained Earnings	$350,000	$120,000
Total Liabilities and Equity	$1,950,000	$900,000

A Corp.

Consolidated Income Statement, For the year ended December 31, 2019

Sales		$500,000
Cost of aales	$115,000
Depreciation	$30,000
Interest expense	$50,000
Gain on land sale	($10,000)
		($185,000)
Net income		$315,000
Attributable to:
Shareholders of Parent		$300,000
Non-Controlling Interest		$15,000

Other Information:

A purchased its interest in B on January 1, 2015 for $360,000 when the company's net assets were valued at $300,000. The acquisition differential was allocated equally between goodwill and equipment, which was estimated to have a remaining useful life of ten years from the acquisition date.

B reported a net income of $75,000 and paid dividends of $5,000 during 2019.

A issued $300,000 in bonds during the year. A reported an equity method net Income of $300,000 and paid $70,000 in dividends to its shareholders.

Required:

Prepare a Consolidated Statement of Cash Flows for A Corp. for 2019.