Bolero Company holds 75 percent of the common stock of Rivera, Inc., and 40 percent of this subsidiarys convertible bonds. The following consolidated financial statements are for 2017 and 2018:

	2017				2018
Revenues	$	(945,000	)		$	(1,075,000	)
Cost of goods sold		619,000				659,000
Depreciation and amortization		109,000				138,000
Gain on sale of building		0				(39,000	)
Interest expense		49,000				49,000
Consolidated net income		(168,000	)			(268,000	)
to noncontrolling interest		28,000				30,000
to parent company	$	(140,000	)		$	(238,000	)
Retained earnings, 1/1	$	(319,000	)		$	(390,000	)
Net income		(140,000	)			(238,000	)
Dividends declared		69,000				119,000
Retained earnings, 12/31	$	(390,000	)		$	(509,000	)
Cash	$	99,000			$	198,000
Accounts receivable		188,000				159,000
Inventory		219,000				378,000
Buildings and equipment (net)		659,000				737,000
Databases		188,000				164,000
Total assets	$	1,353,000			$	1,636,000
Accounts payable	$	(161,000	)		$	(128,000	)
Bonds payable		(419,000	)			(538,000	)
Noncontrolling interest in Rivera		(51,000	)			(70,000	)
Common stock		(136,000	)			(149,000	)
Additional paid-in capital		(196,000	)			(242,000	)
Retained earnings		(390,000	)			(509,000	)
Total liabilities and equities	$	(1,353,000	)		$	(1,636,000	)

Additional Information for 2018

The parent issued bonds during the year for cash.

Amortization of databases amounts to $24,000 per year.

The parent sold a building with a cost of $98,000 but a $49,000 book value for cash on May 11.

The subsidiary purchased equipment on July 23 for $241,000 in cash.

Late in November, the parent issued stock for cash.

During the year, the subsidiary paid dividends of $44,000. 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)

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