Bolero Company holds $70$ percent of the common stock of Rivera, Inc., and $30$ 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

$20202021$

Revenues $ $(895,000)$ $ $(1,025,000)$

Cost of goods sold $609,000649,000$

Depreciation and amortization $99,000118,000$

Gain on sale of building $0(29,000)$

Interest expense $39,00039,000$

Consolidated net income $(148,000)(248,000)$

to noncontrolling interest $18,00019,500$

to parent company $ $(130,000)$ $ $(228,500)$

Retained earnings, $1/1$ $ $(309,000)$ $ $(380,000)$

Net income $(130,000)(228,500)$

Dividends declared $59,000109,000$

Retained earnings, $12/31$ $ $(380,000)$ $ $(499,500)$

Cash $ $89,000$ $ $168,000$

Accounts receivable $168,000149,000$

Inventory $209,000358,000$

Buildings and equipment $($net$)649,000717,000$

Databases $168,000154,000$

Total assets $ $1,283,000$ $ $1,546,000$

Accounts payable $ $(149,000)$ $ $(117,500)$

Bonds payable $(409,000)(518,000)$

Noncontrolling interest in Rivera $(41,000)(50,000)$

Common stock $(118,000)(139,000)$

Additional paid$-$in capital $(186,000)(222,000)$

Retained earnings $(380,000)(499,500)$

Total liabilities and equities $ $(1,283,000)$ $ $(1,546,000)$

Additional Information for $2021$

The parent issued bonds during the year for cash.

Amortization of databases amounts to $$14,000$ per year.

The parent sold a building with a cost of $$78,000$ but a $$39,000$ book value for cash on May $11.$

The subsidiary purchased equipment on July $23$ for $$211,000$ 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.$)$