Bolero Company holds 80 percent of the common stock of Rivera, Inc., and 30 percent of this subsidiarys convertible bonds. The following consolidated financial statements are for 2020 and 2021 (credit balances indicated by parentheses): Bolero Company and Consolidated Subsidiary Rivera 2020 2021 Revenues $ (850,000 ) $ (980,000 ) Cost of goods sold 600,000 640,000 Depreciation and amortization 90,000 100,000 Gain on sale of building 0 (20,000 ) Interest expense 30,000 30,000 Consolidated net income (130,000 ) (230,000 ) to noncontrolling interest 9,000 11,000 to parent company $ (121,000 ) $ (219,000 ) Retained earnings, 1/1 $ (300,000 ) $ (371,000 ) Net income (121,000 ) (219,000 ) Dividends declared 50,000 100,000 Retained earnings, 12/31 $ (371,000 ) $ (490,000 ) Cash $ 80,000 $ 150,000 Accounts receivable 150,000 140,000 Inventory 200,000 340,000 Buildings and equipment (net) 640,000 690,000 Databases 150,000 145,000 Total assets $ 1,220,000 $ 1,465,000 Accounts payable $ (140,000 ) $ (100,000 ) Bonds payable (400,000 ) (500,000 ) Noncontrolling interest in Rivera (32,000 ) (41,000 ) Common stock (100,000 ) (130,000 ) Additional paid-in capital (177,000 ) (204,000 ) Retained earnings (371,000 ) (490,000 ) Total liabilities and equities $ (1,220,000 ) $ (1,465,000 ) Additional Information for 2021 The parent issued bonds during the year for cash. Amortization of databases amounts to $5,000 per year. The parent sold a building with a cost of $60,000 but a $30,000 book value for cash on May 11. The subsidiary purchased equipment on July 23 for $175,000 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, 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.)