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 2020 and 2021 (credit balances indicated by parentheses):

Bolero Company and Consolidated Subsidiary Rivera
	2020				2021
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 2021

• 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, 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.)