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 30,00

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)