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	$	(965,000	)		$	(1,095,000	)
Cost of goods sold		623,000				663,000
Depreciation and amortization		113,000				146,000
Gain on sale of building		0				(43,000	)
Interest expense		53,000				53,000
Consolidated net income		(176,000	)			(276,000	)
to noncontrolling interest		32,000				34,000
to parent company	$	(144,000	)		$	(242,000	)
Retained earnings, 1/1	$	(323,000	)		$	(394,000	)
Net income		(144,000	)			(242,000	)
Dividends declared		73,000				123,000
Retained earnings, 12/31	$	(394,000	)		$	(513,000	)
Cash	$	103,000			$	206,000
Accounts receivable		196,000				163,000
Inventory		223,000				386,000
Buildings and equipment (net)		663,000				749,000
Databases		196,000				168,000
Total assets	$	1,381,000			$	1,672,000
Accounts payable	$	(165,000	)		$	(136,000	)
Bonds payable		(423,000	)			(546,000	)
Noncontrolling interest in Rivera		(55,000	)			(74,000	)
Common stock		(144,000	)			(153,000	)
Additional paid-in capital		(200,000	)			(250,000	)
Retained earnings		(394,000	)			(513,000	)
Total liabilities and equities	$	(1,381,000	)		$	(1,672,000	)

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 $257,000 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.

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.)