Bolero Company holds 75 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	$	(940,000	)		$	(1,070,000	)
Cost of goods sold		618,000				658,000
Depreciation and amortization		108,000				136,000
Gain on sale of building		0				(38,000	)
Interest expense		48,000				48,000
Consolidated net income		(166,000	)			(266,000	)
to noncontrolling interest		27,000				29,000
to parent company	$	(139,000	)		$	(237,000	)
Retained earnings, 1/1	$	(318,000	)		$	(389,000	)
Net income		(139,000	)			(237,000	)
Dividends declared		68,000				118,000
Retained earnings, 12/31	$	(389,000	)		$	(508,000	)
Cash	$	98,000			$	196,000
Accounts receivable		186,000				158,000
Inventory		218,000				376,000
Buildings and equipment (net)		658,000				734,000
Databases		186,000				163,000
Total assets	$	1,346,000			$	1,627,000
Accounts payable	$	(160,000	)		$	(126,000	)
Bonds payable		(418,000	)			(536,000	)
Noncontrolling interest in Rivera		(50,000	)			(69,000	)
Common stock		(134,000	)			(148,000	)
Additional paid-in capital		(195,000	)			(240,000	)
Retained earnings		(389,000	)			(508,000	)
Total liabilities and equities	$	(1,346,000	)		$	(1,627,000	)

Additional Information for 2018

• The parent issued bonds during the year for cash.
• Amortization of databases amounts to $23,000 per year.
• The parent sold a building with a cost of $96,000 but a $48,000 book value for cash on May 11.
• The subsidiary purchased equipment on July 23 for $237,000 in cash.
• Late in November, the parent issued stock for cash.
• During the year, the subsidiary paid dividends of $40,000. 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.)