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		$	(950,000)			$	(1,080,000)
Cost of goods sold			620,000				660,000
Depreciation and amortization			110,000				140,000
Gain on sale of building			0				(40,000)
Interest expense			50,000				50,000
Consolidated net income			(170,000)				(270,000)
to noncontrolling interest			29,000				31,000
to parent company		$	(141,000)			$	(239,000)
Retained earnings, 1/1		$	(320,000)			$	(391,000)
Net income			(141,000)				(239,000)
Dividends declared			70,000				120,000
Retained earnings, 12/31		$	(391,000)			$	(510,000)
Cash		$	100,000			$	200,000
Accounts receivable			190,000				160,000
Inventory			220,000				380,000
Buildings and equipment (net)			660,000				730,000
Databases			190,000				165,000
Total assets		$	1,360,000			$	1,635,000
Accounts payable		$	(180,000)			$	(120,000)
Bonds payable			(420,000)				(540,000)
Noncontrolling interest in Rivera			(52,000)				(71,000)
Common stock			(120,000)				(150,000)
Additional paid-in capital			(197,000)				(244,000)
Retained earnings			(391,000)				(510,000)
Total liabilities and equities		$	(1,360,000)			$	(1,635,000)

Additional Information for 2015

	The parent issued bonds during the year for cash.
	Amortization of databases amounts to $25,000 per year.
	The parent sold a building with a cost of $100,000 but a $50,000 book value for cash on May 11.
	The subsidiary purchased equipment on July 23 for $255,000 in cash.
	Late in November, the parent issued stock for cash.
	During the year, the subsidiary paid dividends of $20,000. 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)