Bolero Company holds $80$ percent of the common stock of Rivera, Incorporated, and $40$ percent of this subsidiary$$s convertible bonds. The following consolidated financial statements are for $2023$ and $2024($credit balances indicated by parentheses$)$:

Bolero Company and Consolidated Subsidiary Rivera

Accounts $20232024$

Revenues $ $(865,000)$ $ $(995,000)$

Cost of goods sold $603,000643,000$

Depreciation and amortization $93,000106,000$

Gain on sale of building $0(23,000)$

Interest expense $33,00033,000$

Consolidated net income $(136,000)(236,000)$

to noncontrolling interest $12,00014,000$

to parent company $ $(124,000)$ $ $(222,000)$

Retained earnings, $1/1$ $ $(303,000)$ $ $(374,000)$

Net income $(124,000)(222,000)$

Dividends declared $53,000103,000$

Retained earnings, $12/31$ $ $(374,000)$ $ $(493,000)$

Cash $ $83,000$ $ $156,000$

Accounts receivable $156,000143,000$

Inventory $203,000346,000$

Buildings and equipment $($net$)643,000699,000$

Databases $156,000148,000$

Total assets $ $1,241,000$ $ $1,492,000$

Accounts payable $ $(143,000)$ $ $(106,000)$

Bonds payable $(403,000)(506,000)$

Noncontrolling interest in Rivera $(35,000)(44,000)$

Common stock $(106,000)(133,000)$

Additional paid$-$in capital $(180,000)(210,000)$

Retained earnings $(374,000)(493,000)$

Total liabilities and equities $ $(1,241,000)$ $ $(1,492,000)$

Additional Information for $2024$

The parent issued bonds during the year for cash.

Amortization of databases amounts to $$8,000$ per year.

The parent sold a building with a cost of $$66,000$ but a $$33,000$ book value for cash on May $11.$

The subsidiary purchased equipment on July $23$ for $$187,000$ in cash.

Late in November, the parent issued stock for cash.

During the year, the subsidiary paid dividends of $$25,000.$ Both parent and subsidiary pay dividends in the same year as declared.

Required:

Prepare a consolidated statement of cash flows for this business combination for the year ending December $31,2024.$ Use the indirect method to compute cash flow from operating activities.

Note: Negative amounts and amounts to be deducted should be indicated by a minus sign.