Bolero Company holds 75 percent of the common stock of Rivera, Inc., and 40 percent of this subsidiary's convertble bonds. The following consolidated financtal statements are for 2017 and 2018: 5 (935,000) (1,065,000) 657,000 134,000 Cost of goods sold Depreciation and amortisation Gain on sale of building Interest expense Consolidated net income to noncontrolling interest 107,000 47,000 (164,000) 26,000 (138,000) 17,000 (138, 000) 67,000 (388,000) 47,000 8,000 to parent company Retained earnings, 1/1 Het incone Dividends declared (236, 000) (388, 000) 117,000 Retained earnings, 12/31 5 (507,000) 5 194, 000 157, 000 374,000 731,000 162, 000 1,a29,0001,618,000 Accounts receivable 184,000 217,000 657,000 184,000 Inventory Databases Total assets accounts payable $ 1,618, 000 (159,00 (124, 000 Bonds payable Soncontrolling intezest in Rivera Common stock Additional paid-in capital (417,000) (49,000) 112, coo) 194,000) (534.000) 68, 000) (147.0001 (238,000) (507,000) Total liabilieies and equities (1,339, 000 51.618,000) Additional Information for 2018 The parent issued bonds during the year for cash. Amortization of databases amounts to $22,000 per year The parent sold a building with a cost of $94,000 but a $47.000 book value for cash on May 11. The subsidlary purchased equipment on July 23 for $233,000 in cash Late In November, the parent Issued stock for cash During the year, the subsidiary paid dividends of $36,000 Both parent and subsidiary pay dividends in the same year as declared Prepare a consoldated statement of cash flows for this business combination for the year ending December 31, 2018 (Use ndirect method) (Negative amounts and amounts to be deducted should be indicated by a minus sign