On June 30, 2021, Plaster, Inc., paid $860,000 for 80 percent of Stucco Company's outstanding stock. Plaster assessed the acquisition-date fair value of the 20 percent noncontrolling Interest at $215,000. At acquisition date, Stucco reported the following book values for its assets and liabilities: Cash $ 56,300 Accounts receivable 119,300 Inventory 190,800 Land 61,200 Buildings 164,700 Equipment 282,200 Accounts payable (32,900) (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) Database (18-year remaining life) $ 70,400 163, eee At the end of 2021, the following comparative (2020 and 2021) balance sheets and consolidated income statement were available: Plaster, Inc. Consolidated December 31, December 31, 2020 2021 Cash $ 39,900 $ 225, 300 Accounts receivable (net) 335,800 450, 300 Inventory 385,100 667,800 Land 278,400 339,600 Buildings (net) 227,300 342,000 Equipment (net) 1,670,000 1,898,500 Database 154,850 Total assets $ 2,936,500 $ 4,078,350 Accounts payable $ 74,400 $ 99,500 Long-term liabilities 372,000 1,176,760 Common stock 1,674,000 1,674,000 Noncontrolling interest 237,600 Retained earnings 816,100 890,490 Total liabilities and equities $ 2,936,500 $ 4,078,350 PLASTER, INC., AND SUBSIDIARY STUCCO COMPANY Consolidated Income Statement PLASTER, INC., AND SUBSIDIARY STUCCO COMPANY Consolidated Income Statement For the Year Ended December 31, 2021 Revenues $ 1,131,400 Cost of goods sold $ 685,3ee Depreciation 174,1ee Database amortization B, 150 Interest and other expenses 9,100 876,650 Consolidated net income $ 254,750 Additional Information for 2021 . On December 1, Stucco peld a $48,800 dividend. During the year, Plaster paid $148,000 in dividends . During the year, Plaster issued $804760 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.)