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 2017 and 2018:

	2017				2018
Revenues	$	(875,000	)		$	(1,005,000	)
Cost of goods sold		605,000				645,000
Depreciation and amortization		95,000				110,000
Gain on sale of building		0				(25,000	)
Interest expense		35,000				35,000
Consolidated net income		(140,000	)			(240,000	)
to noncontrolling interest		14,000				16,000
to parent company	$	(126,000	)		$	(224,000	)
Retained earnings, 1/1	$	(305,000	)		$	(376,000	)
Net income		(126,000	)			(224,000	)
Dividends declared		55,000				105,000
Retained earnings, 12/31	$	(376,000	)		$	(495,000	)
Cash	$	85,000			$	160,000
Accounts receivable		160,000				145,000
Inventory		205,000				350,000
Buildings and equipment (net)		645,000				705,000
Databases		160,000				150,000
Total assets	$	1,255,000			$	1,510,000
Accounts payable	$	(145,000	)		$	(110,000	)
Bonds payable		(405,000	)			(510,000	)
Noncontrolling interest in Rivera		(37,000	)			(46,000	)
Common stock		(110,000	)			(135,000	)
Additional paid-in capital		(182,000	)			(214,000	)
Retained earnings		(376,000	)			(495,000	)
Total liabilities and equities	$	(1,255,000	)		$	(1,510,000	)

Additional Information for 2018

The parent issued bonds during the year for cash.

Amortization of databases amounts to $10,000 per year.

The parent sold a building with a cost of $70,000 but a $35,000 book value for cash on May 11.

The subsidiary purchased equipment on July 23 for $195,000 in cash.

Late in November, the parent issued stock for cash.

During the year, the subsidiary paid dividends of $35,000. 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, 2018. (Use indirect method) (Negative amounts and amounts to be deducted should be indicated by a minus sign.)