Bolero Company holds 30 percent of the common stock of Rivers, Inc., and 40 percent of this subsidiary's convertible bonds. The following consolidated financial statements are for 2020 and 2021 (credit balances indicated by parentheses): Bolero Company and Consolidated Subsidiary Rivera 2020 2021 Revenues $ (925, ege) $(1,655,00) Cost of goods sold 615,000 655.ee Depreciation and amortization 105,000 138,eee Gain on sale of building B (35,00) Interest expense 45,20 45.000 Consolidated net income (169, eee) (260.eee) to noncontrolling interest 24.80 26,22 to parent company $ (136.ece $ (234,00) Retained earnings, 1/1 $ (315,000) (386.000) Net income (136, 080) (234,080) Dividends declared 65,000 115.000 Retained carnings, 12/31 (386,000) $ (585,eee) Cash 95, eee 19e,eee Accounts receivable 180,000 155.ee Inventory 215,00 37e,eee Buildings and equipment (net) 655,00 725,000 Databases 188,888 160,eee Total assets $ 1,325, ese $ 1,600.ee Accounts payable $ (157, ese) (120,000) Bonds payable (415,000 (532.ee) Noncontrolling interest in Rivera (47.680 (66,000) Common stock (128,eee) (145,00 Additional paid in capital (192,00) (234.000) Retained earnings (386,080) (585,00) Total liabilities and equities $(1,325, ese $ (1.600.000) Additional Information for 2021 The parent issued bonds during the year for cash. Amortization of databases amounts to $20,000 per year. The parent sold a building with a cost of $90,000 but a $45.000 book value for cash on May 11. The subsidiary purchased equipment on July 23 for $225,000 in cash. Late in November, the parent issued stock for cash. . During the year, the subsidiary paid dividends of $35,000. Both parent and subsidiary pay dividends in the same year as declared. Prepare a consolidated statement of cash flows for this business combination for the year ending December 31, 2021. Use the indirect method to compute cash flow from operating activities. (Negative amounts and amounts to be deducted should be Indicated by a minus sign.) The parent issued bonds during the year for cash. Amortization of databases amounts to $20,000 per year. The parent sold a building with a cost of $90,000 but a $45,000 book value for cash on May 11. The subsidiary purchased equipment on July 23 for $225,000 in cash. Late in November, the parent issued stock for cash. During the year the subsidiary paid dividends of $35,000. Both parent and subsidiary pay dividends in the same year as declared. Prepere a consolidated statement of cash flows for this business combination for the year ending December 31, 2021. Use the indirect method to compute cash flow from operating activities. (Negative amounts and amounts to be deducted should be indicated by a minus sign.) BOLERO COMPANY AND CONSOLIDATED SUBSIDIARY RIVERA Consolldated Statement of Cash Flowe Year Ending December 31, 2021 Cash from operating activities: Adjustment from accrual to cash: Net cash flow from operating activities Cash flows from investing activities: Net cash flow from investing activities Cash flows from financing activities: Net cash flow from financing activities Cash, January 1, 2021 Cash, December 31, 2021