On June $30,2021,$ Plaster, Inc., paid $$956,000$ for $80$ percent of Stucco Company's outstanding stock. Plaster assessed the acquisition$-$date fair value of the $20$ percent noncontrolling interest at $$239,000.$ At acquisition date, Stucco reported the following book values for its assets and liabilities:

Cash $ $62,500$

Accounts receivable $132,500$

Inventory $212,000$

Land $68,000$

Buildings $183,000$

Equipment $313,500$

Accounts payable $(36,500)$

$($Parentheses indicate credit balances.$)$

On June $30,$ Plaster allocated the excess acquisition$-$date fair value over book value to Stucco's assets as follows:

Equipment $(3-$year remaining life$)$ $ $78,000$

Database $(10-$year remaining life$)182,000$

At the end of $2021,$ the following comparative $(2020$ and $2021)$ balance sheets and consolidated income statement were available:

Plaster, Inc.

December $31,2020$ Consolidated

December $31,2021$

Cash $ $44,500$ $ $251,300$

Accounts receivable $($net$)374,500502,300$

Inventory $429,500744,900$

Land $310,500378,500$

Buildings $($net$)253,500386,500$

Equipment $($net$)1,862,5002,110,000$

Database $0172,900$

Total assets $ $3,275,000$ $ $4,546,400$

Accounts payable $ $83,000$ $ $111,000$

Long$-$term liabilities $415,0001,284,100$

Common stock $1,867,5001,867,500$

Noncontrolling interest $0265,000$

Retained earnings $909,5001,018,800$

Total liabilities and equities $ $3,275,000$ $ $4,546,400$

PLASTER, INC., AND SUBSIDIARY STUCCO COMPANY

Consolidated Income Statement

For the Year Ended December $31,2021$

Revenues $ $1,261,400$

Cost of goods sold $ $764,000$

Depreciation $194,000$

Database amortization $9,100$

Interest and other expenses $10,200977,300$

Consolidated net income $ $284,100$

Additional Information for $2021$

On December $1,$ Stucco paid a $$44,000$ dividend. During the year, Plaster paid $$140,000$ in dividends.

During the year, Plaster issued $$869,100$ in long$-$term debt at par.

Plaster reported no asset purchases or dispositions other than the acquisition of Stucco.

Prepare a $2021$ consolidated statement of cash flows for Plaster and Stucco. Use the indirect method of reporting cash flows from operating activities. $($Negative amounts and amounts to be deducted should be indicated by a minus sign.$)\backslash$table$[[$Consolidated Statement of Cash Flows,$],[$Cash flows from operating activities:,,$],[$Consolidated net income,,$],[$Depreciation expense,,$],[$Amortization expense,,$],[$Decrease in accounts receivable,,$],[$Increase in inventory,,$],[$Decrease in accounts payable,,$],[$Increase in accounts payable,,$],[$Net cash flow provided by operating activities,,$],[$Cash flows from investing activities:,,$],[$Issue long$-$term debt,,$],[$Purchase of Stucco Company assets,,$],[$Net cash flow used in investing activities,,$],[$Cash flows from financing activities:,,$],[$Issue long$-$term debt,,$],[$Dividends paid,,$]]$