Bolero Company holds 80 percent of the common stock of Rivera, Inc., and 40 percent of this subsidiarys convertible bonds. The following consolidated financial statements are for 2014 and 2015:

Bolero Company and Consolidated Subsidiary Rivera
	2014				2015
Revenues		$	(900,000)			$	(1,030,000)
Cost of goods sold			610,000				650,000
Depreciation and amortization			100,000				120,000
Gain on sale of building			0				(30,000)
Interest expense			40,000				40,000
Consolidated net income			(150,000)				(250,000)
to noncontrolling interest			19,000				21,000
to parent company		$	(131,000)			$	(229,000)
Retained earnings, 1/1		$	(310,000)			$	(381,000)
Net income			(131,000)				(229,000)
Dividends declared			60,000				110,000
Retained earnings, 12/31		$	(381,000)			$	(500,000)
Cash		$	90,000			$	180,000
Accounts receivable			170,000				150,000
Inventory			210,000				360,000
Buildings and equipment (net)			650,000				710,000
Databases			170,000				155,000
Total assets		$	1,290,000			$	1,555,000
Accounts payable		$	(160,000)			$	(110,000)
Bonds payable			(410,000)				(520,000)
Noncontrolling interest in Rivera			(42,000)				(61,000)
Common stock			(110,000)				(140,000)
Additional paid-in capital			(187,000)				(224,000)
Retained earnings			(381,000)				(500,000)
Total liabilities and equities		$	(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)