Bolero Company holds 80 percent of the common stock of Rivera, Inc. and 40 percent of this subsidiary's convertible bonds. The following consolidated financial statements are for 2014 and 2015 Bolero Company and Consolidated Subsidiary Rivera 2014 2015 Revenues Cost of goods sold Depreciation and amortization Gain on sale of building Interest expense $ (900,000) 610,000 100,000 $(1,030,000) 650,000 120,000 (30,000) 40,000 40,000 Consolidated net income (150,000) 19,000 (250,000) 21,000 to noncontrolling interest to parent company $ (131,000) (229,000) Retained eamings, 1/1 Net income Dividends declared $ (310,000) (131,000) $ (381,000) (229,000) 110,000 60,000 Retained eamings, 12/31 $ (381,000) (500,000) Cash Accounts receivable Inventory Buildings and equipment (net) Databases S 90,000 170,000 210,000 650,000 170,000 S 180,000 150,000 360,000 710,000 155,000 Total assets S 1,290,000 $ 1,555,000 Accounts payable Bonds payable Noncontrolling interest in Rivera Common stock S (160,000) (410,000) S (110,000) (520,000) (61,000) (140,000) (224,000) (500,000) (42,000) (110,000) (187,000) Additional paid-in capital Retained eamings (381,000) Total liabilities and equities S(1,290,000) $(1,555,000) Additional Information for 2015 The parent issued bonds during the year for cash. . Amortization of databases amounts to $15,000 per year . The parent sold a building with a cost of $80,000 but a $40,000 book value for cash on May 11. The subsidiary purchased equipment on July 23 for $205,000 in cash. . Late in November, the parent issued stock for cash. . During the year, the subsidiary paid dividends of $10,000. 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, 2015. (Use indirect method) (Negative amounts and amounts to be deducted should be indicated by a minus sign.)