Just need help with purchase of stucco company assets.

On June 30, 2021, Plaster, Inc., paid $988,000 for 80 percent of Stucco Company's outstanding stock. Plaster assessed the acquisition-date fair value of the 20 percent noncontrolling interest at $247,000. At acquisition date, Stucco reported the following book values for its assets and liabilities: (Parentheses indicate credit balances.) On June 30 , Plaster allocated the excess acquisition-date fair value over book value to Stucco's assets as follows: Additional Information for 2021 - On December 1, Stucco paid a $47,200 dividend. During the year, Plaster paid $172,000 in dividends. - During the year, Plaster issued $924,540 in long-term debt at par. - Plaster reported no asset purchases or dispositions other than the acquisition of Stucco. Answer is complete but not entirely correct. PLASTER, INC., AND SUBSIDIARY STUCCO COMPANY Consolidated Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: Consolidated net income Depreciation expense Amortization expense Decrease in accounts receivable Decrease in accounts payable Increase in inventory Net cash flow provided by operating activities $392,800 Cash flows from investing activities: Purchase of Stucco Company assets Net cash flow used in investing activities (735,280) Cash flows from financing activities: Issue long-term debt Dividends paid Net cash flow provided by financing activities Increase in cash 1/1/21 to 12/31/21 Beginning cash, 1/1/21 Ending cash, 12/31/21 \begin{tabular}{|cc|} \hline$ & 743,100 \\ \hline$ & 400,620 \\ \hline & 45,700 \\ \hline$ & 446,320 \\ \hline \hline \end{tabular} On June 30, 2021, Plaster, Inc., paid $988,000 for 80 percent of Stucco Company's outstanding stock. Plaster assessed the acquisition-date fair value of the 20 percent noncontrolling interest at $247,000. At acquisition date, Stucco reported the following book values for its assets and liabilities: (Parentheses indicate credit balances.) On June 30 , Plaster allocated the excess acquisition-date fair value over book value to Stucco's assets as follows: Additional Information for 2021 - On December 1, Stucco paid a $47,200 dividend. During the year, Plaster paid $172,000 in dividends. - During the year, Plaster issued $924,540 in long-term debt at par. - Plaster reported no asset purchases or dispositions other than the acquisition of Stucco. Answer is complete but not entirely correct. PLASTER, INC., AND SUBSIDIARY STUCCO COMPANY Consolidated Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: Consolidated net income Depreciation expense Amortization expense Decrease in accounts receivable Decrease in accounts payable Increase in inventory Net cash flow provided by operating activities $392,800 Cash flows from investing activities: Purchase of Stucco Company assets Net cash flow used in investing activities (735,280) Cash flows from financing activities: Issue long-term debt Dividends paid Net cash flow provided by financing activities Increase in cash 1/1/21 to 12/31/21 Beginning cash, 1/1/21 Ending cash, 12/31/21 \begin{tabular}{|cc|} \hline$ & 743,100 \\ \hline$ & 400,620 \\ \hline & 45,700 \\ \hline$ & 446,320 \\ \hline \hline \end{tabular}