Pear Corporation acquired 75 percent ownership of Sugar Company on January 1, 20X1, at underlying book value. At that date, the fair value of the noncontrolling interest was equal to 25 percent of the book value of Sugar Company. Consolidated balance sheets at January 1, 20X3, and December 31, 20X3, are as follows: Jan. 1, 20X3 Dec. 31, 20X3 Item Assets Cash Accounts Receivable Inventory Land Buildings & Equipment Less: Accumulated Depreciation Patents Total Assets Liabilities and Owners' Equity Accounts Payable Wages Payable Notes Payable Common Stock ($10 par value) Retained Earnings Noncontrolling Interest Total Liabilities and Owners' Equity $ 85,500 87,000 116,000 47,000 520,000 (169,500) 7,000 $ 693,000 $ 117,500 102,000 124,000 57,000 555,000 (206,000) 6,000 $ 755,500 $ 43,000 22,000 248,000 147,000 213,000 20,000 $ 693,000 $ 48,000 16,000 263,000 147,000 257,500 24,000 $ 755,500 The consolidated income statement for 20x3 contained the following amounts: $ 458,000 Sales Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Amortization Expense Other Expenses Consolidated Net Income Income to Noncontrolling Interest Income to controlling Interest $241,000 48,000 36,500 14,000 1,000 29,000 (369,500) 88,500 (10,000) $ 78,500 Pear and Sugar paid dividends of $34,000 and $24,000, respectively, in 20X3. Required: a. Prepare a worksheet to develop a consolidated statement of cash flows for 20X3 using the indirect method of computing cash flows from operations. (Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.)