Parento Inc. owns 80% of Santana Corp. The consolidated financial statements of Parento follow:

PARENTO INC.
CONSOLIDATED BALANCE SHEET
At December 31, Year 4
	Year 4			Year 3
Cash	$	233,280		$	69,400
Accounts receivable		140,700			173,600
Inventory		278,000			241,500
Land		92,500			208,000
Buildings and equipment		908,000			780,000
Accumulated depreciation		(300,180	)		(262,080	)
Databases		18,600			20,700
	$	1,370,900		$	1,231,120
Accounts payable	$	286,200		$	259,820
Accrued liabilities		34,300			33,000
Bonds payable		400,000			340,000
Bond premium		12,800			15,300
Common shares		180,000			180,000
Retained earnings		429,860			379,000
Non-controlling interest		27,740			24,000
	$	1,370,900		$	1,231,120

PARENTO INC.
CONSOLIDATED INCOME STATEMENT
For the year ended December 31, Year 4
Sales			$	1,050,000
Cost of sales	$	577,500
Selling expense		157,500
Administrative expense		162,000
Interest expense		40,200
Income tax		39,200		976,400
Net income			$	73,600
Attributable to:
Parentos shareholders			$	67,860
Non-controlling interest				5,740

Parento Inc. purchased its 80% interest in Santana Corp. on January 1, Year 2, for $111,000 when Santana had net assets of $90,000. The acquisition differential was allocated $21,000 to databases (10-year life), with the balance allocated to equipment (20-year life). Parento issued $60,000 in bonds on December 31, Year 4. Santana reported a net income of $30,800 for Year 4 and paid dividends of $10,000.

Selling and administrative expense includes the following:

Depreciation of buildings and equipment	$ 38,100
Database amortization	2,100
Loss on land sale	2,500

Parento reported a Year 4 equity method income of $67,860 and paid dividends of $17,000.

Required:

(a) Prepare a consolidated cash flow statement for Year 4. (Amounts to be deducted and negative net cash amount should be indicated with minus sign.)