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:

Item	Jan. 1, 20X3					Dec. 31, 20X3
Assets
Cash		$	82,500				$	114,500
Accounts Receivable			89,000					104,000
Inventory			117,000					125,000
Land			49,000					59,000
Buildings & Equipment			532,000					567,000
Less: Accumulated Depreciation			(183,500	)				(220,000	)
Patents			10,000					9,000
Total Assets		$	696,000				$	758,500
Liabilities and Owners Equity
Accounts Payable		$	54,000				$	59,000
Wages Payable			22,000					16,000
Notes Payable			236,000					251,000
Common Stock ($10 par value)			145,000					145,000
Retained Earnings			213,000					257,500
Noncontrolling Interest			26,000					30,000
Total Liabilities and Owners Equity		$	696,000				$	758,500

The consolidated income statement for 20X3 contained the following amounts:

Sales					$	465,000
Cost of Goods Sold	$	244,000
Wage Expense		49,000
Depreciation Expense		36,500
Interest Expense		12,000
Amortization Expense		1,000
Other Expenses		34,000				(376,500	)
Consolidated Net Income					$	88,500
Income to Noncontrolling Interest						(10,000	)
Income to Controlling Interest					$	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.)

b. Prepare a consolidated statement of cash flows for 20X3. (Amounts to be deducted should be indicated with a minus sign.)