Bolero Company holds 70 percent of the common stock of Rivera, Inc., and 30 percent of this subsidiarys convertible bonds. The following consolidated financial statements are for 2017 and 2018:

	2017				2018
Revenues	$	(905,000	)		$	(1,035,000	)
Cost of goods sold		611,000				651,000
Depreciation and amortization		101,000				122,000
Gain on sale of building		0				(31,000	)
Interest expense		41,000				41,000
Consolidated net income		(152,000	)			(252,000	)
to noncontrolling interest		20,000				22,000
to parent company	$	(132,000	)		$	(230,000	)
Retained earnings, 1/1	$	(311,000	)		$	(382,000	)
Net income		(132,000	)			(230,000	)
Dividends declared		61,000				111,000
Retained earnings, 12/31	$	(382,000	)		$	(501,000	)
Cash	$	91,000			$	182,000
Accounts receivable		172,000				151,000
Inventory		211,000				362,000
Buildings and equipment (net)		651,000				713,000
Databases		172,000				156,000
Total assets	$	1,297,000			$	1,564,000
Accounts payable	$	(153,000	)		$	(112,000	)
Bonds payable		(411,000	)			(522,000	)
Noncontrolling interest in Rivera		(43,000	)			(62,000	)
Common stock		(120,000	)			(141,000	)
Additional paid-in capital		(188,000	)			(226,000	)
Retained earnings		(382,000	)			(501,000	)
Total liabilities and equities	$	(1,297,000	)		$	(1,564,000	)

Additional Information for 2018

• 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 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.)