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 2017 and 2018: Revenues Cost of goods sold Depreciation and amortization Gain on sale of building Interest expense Consolidated net income to noncontrolling interest to parent company Retained earnings, 1/1 Net income Dividends declared (965,000)$(1,095,000) 663,000 146,000 623,000 113,000 (43,000) (276,000) $ (144,000) (242,000) 53,000 (176,000) 32,000 3,000 34,000 $ (323,000)$(394,000) (242,000) (144, 000) 73,000 123,0 Retained earnings, 12/31 Cash Accounts receivable Inventory Buildings and equipment (net) Databases Total assets $(394,000)(513,000) $206,000 163,000 386, 000 749,000 168, 000 $103,000 196,000 223,000 663,000 196,000 1,381,000 1,672,000 Accounts payable Bonds payable Noncontrolling interest in Rivera Common stock Additional paid-in capital Retained earnings Total liabilities and equities $ (165,000(136,000) (546,000) (74,000) (153,000) (250,000) (513,000) (1,381,000)$(1,672, 000) (423,000) (55, 000) (144,000) (200,000) (394,000) Additional Information for 2018 . The parent issued bonds during the year for cash. . Amortization of databases amounts to $28,000 per year . The parent sold a building with a cost of $106,000 but a $53,000 book value for cash on May 11. . The subsidiary purchased equipment on July 23 for $257000 in cash. . Late in November, the parent issued stock for cash. . During the year, the subsidiary paid dividends of $50,000. Both parent and subsidiary pay dividends in the same year as declared. During the year, the subsidiary paid dividends of $50,000. 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, 2018. (Use indirect method) (Negative amounts and amounts to be deducted should be indicated by a minus sign.) BOLERO COMPANY AND CONSOLIDATED SUBSIDIARY RIVERA Consolidated Statement of Cash Flows Year Ending December 31, 2018 Cash from operating activities: Adjustment from accrual to cash: Net cash fow 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, 2018 Cash, December 31, 2018