Bolero Company holds $70$ percent of the common stock of Rivera, Inc., and $30$ percent of this subsidiary's convertible following consolidated financial statements are for $2020$ and $2021($credit balances indicated by parentheses$)$:

Additional Information for $2021$

The parent issued bonds during the year for cash.

Amortization of databases amounts to $$16,000$ per year.

The parent sold a building with a cost of $$82,000$ but a $$41,000$ book value for cash on May $11.$

The subsidiary purchased equipment on July $23$ for $$209,000$ in cash.

Late in November, the parent issued stock for cash.

During the year, the subsidiary paid dividends of $$10,000.$ Both parent and subsidiary pay dividends i