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 2020 and 2021 (credit balances indicated by parentheses):

Bolero Company and Consolidated Subsidiary Rivera
	2020				2021
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 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 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.

Please find the incomplete parts.

Answer is not complete. BOLERO COMPANY AND CONSOLIDATED SUBSIDIARY RIVERA Consolidated Statement of Cash Flows Year Ending December 31, 2021 Cash from operating activities