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): Additional Information for 2021 - The parent issued bonds during the year for cash. - Amortization of databases amounts to $9,000 per year. - The parent sold a bullding with a cost of $68,000 but a $34,000 book value for cash on May 11 . - The subsidiary purchased equipment on July 23 for $191,000 in cash. - Late in November, the parent issued stock for cash. - During the year, the subsidiary paid dividends of $30,000. 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.) BOLERO COMPANY AND CONSOLIDATED SUBSIDIARY RIVERA Consolidated Statement of Cash Flows Year Ending December 31, 2021 Cash from operating activities: \begin{tabular}{ll|} \hline Consolidated net income \\ \hline Adjustment from accrual to cash: \\ \hline Depreciation and amortization \\ \hline & \\ \hline & \\ \hline \end{tabular} Net cash flow from operating activities Cash flows from investing activities