Bolero Company holds $80$ percent of the common stock of Rivera, Inc., and $30$ percent of this subsidiary$$s convertible bonds. The following consolidated financial statements are for $2020$ and $2021($credit balances indicated by parentheses$)$:

Bolero Company and Consolidated Subsidiary Rivera

$20202021$

Revenues $ $(920,000)$ $ $(1,050,000)$

Cost of goods sold $614,000654,000$

Depreciation and amortization $104,000128,000$

Gain on sale of building $0(34,000)$

Interest expense $44,00044,000$

Consolidated net income $(158,000)(258,000)$

to noncontrolling interest $23,00025,000$

to parent company $ $(135,000)$ $ $(233,000)$

Retained earnings, $1/1$ $ $(314,000)$ $ $(385,000)$

Net income $(135,000)(233,000)$

Dividends declared $64,000114,000$

Retained earnings, $12/31$ $ $(385,000)$ $ $(504,000)$

Cash $ $94,000$ $ $188,000$

Accounts receivable $178,000154,000$

Inventory $214,000368,000$

Buildings and equipment $($net$)654,000722,000$

Databases $178,000159,000$

Total assets $ $1,318,000$ $ $1,591,000$

Accounts payable $ $(156,000)$ $ $(118,000)$

Bonds payable $(414,000)(528,000)$

Noncontrolling interest in Rivera $(46,000)(65,000)$

Common stock $(126,000)(144,000)$

Additional paid$-$in capital $(191,000)(232,000)$

Retained earnings $(385,000)(504,000)$

Total liabilities and equities $ $(1,318,000)$ $ $(1,591,000)$

Additional Information for $2021$

The parent issued bonds during the year for cash.

Amortization of databases amounts to $$19,000$ per year.

The parent sold a building with a cost of $$88,000$ but a $$44,000$ book value for cash on May $11.$

The subsidiary purchased equipment on July $23$ for $$221,000$ in cash.

Late in November, the parent issued stock for cash.

During the year, the subsidiary paid dividends of $$30,000.$ 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. $($Negative amounts and amounts to be deducted should be indicated by a minus sign.$)$