Bolero Company holds 90 percent of the common stock of Rivera, Inc., and 30 percent of this subsidiarys convertible bonds. The following consolidated financial statements are for 2014 and 2015:

Bolero Company and Consolidated Subsidiary Rivera

2014

2015

Revenues

$

(855,000)

$

(985,000)

Cost of goods sold

601,000

641,000

Depreciation and amortization

91,000

102,000

Gain on sale of building

0

(21,000)

Interest expense

31,000

31,000

Consolidated net income

(132,000)

(232,000)

to noncontrolling interest

10,000

12,000

to parent company

$

(122,000)

$

(220,000)

Retained earnings, 1/1

$

(301,000)

$

(372,000)

Net income

(122,000)

(220,000)

Dividends declared

51,000

101,000

Retained earnings, 12/31

$

(372,000)

$

(491,000)

Cash

$

81,000

$

152,000

Accounts receivable

152,000

141,000

Inventory

201,000

342,000

Buildings and equipment (net)

641,000

693,000

Databases

152,000

146,000

Total assets

$

1,227,000

$

1,474,000

Accounts payable

$

(141,000)

$

(102,000)

Bonds payable

(401,000)

(502,000)

Noncontrolling interest in Rivera

(33,000)

(42,000)

Common stock

(102,000)

(131,000)

Additional paid-in capital

(178,000)

(206,000)

Retained earnings

(372,000)

(491,000)

Total liabilities and equities

$

(1,227,000)

$

(1,474,000)

Additional Information for 2015

	The parent issued bonds during the year for cash.
	Amortization of databases amounts to $6,000 per year.
	The parent sold a building with a cost of $62,000 but a $31,000 book value for cash on May 11.
	The subsidiary purchased equipment on July 23 for $179,000 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, 2015. (Use indirect method)