On June 30, 2021, Plaster, Inc., paid $900,000 for 80 percent of Stucco Company's outstanding stock. Plaster assessed the acquisition-date fair value of the 20 percent noncontrolling interest at $225,000. At acquisition date, Stucco reported the following book values for its assets and liabilities:

Cash	$	58,800
Accounts receivable		124,800
Inventory		199,800
Land		64,200
Buildings		172,700
Equipment		295,700
Accounts payable		(34,400	)

(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)	$	73,400
Database (10-year remaining life)		170,000

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	$	41,400			$	233,800
Accounts receivable (net)		348,300				467,300
Inventory		399,600				692,800
Land		288,900				353,100
Buildings (net)		235,800				358,500
Equipment (net)		1,732,500				1,971,000
Database		0				161,500
Total assets	$	3,046,500			$	4,238,000
Accounts payable	$	77,400			$	103,500
Long-term liabilities		387,000				1,156,420
Common stock		1,741,500				1,741,500
Noncontrolling interest		0				247,100
Retained earnings		840,600				989,480
Total liabilities and equities	$	3,046,500			$	4,238,000

PLASTER, INC., AND SUBSIDIARY STUCCO COMPANY Consolidated Income Statement For the Year Ended December 31, 2021
Revenues				$	1,175,400
Cost of goods sold	$	711,800
Depreciation		180,600
Database amortization		8,500
Interest and other expenses		9,600			910,500
Consolidated net income				$	264,900

Additional Information for 2021

On December 1, Stucco paid a $49,600 dividend. During the year, Plaster paid $84,000 in dividends.

During the year, Plaster issued $769,420 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.)