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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 $ 100, 680 50, 600 Accounts receivable 141, 500 196, 000 Inventory 320, 000 195, 000 Land 93, 500 206, 000 Buildings and equipment 746, 000 600, 000 Accumulated depreciation (245, 600) (201, 600) Databases 17, 600 21, 600 $1, 173, 680 $1, 067, 600 Accounts payable 197, 000 $ 159, 750 Accrued liabilities 47, 300 46, 600 Bonds payable 315, 000 250, 000 Bond premi um 10, 080 11, 250 Common shares 180, 000 180, 000 Retained earnings 394, 500 396, 000 Non-controlling interest 29, 800 24, 000 $1, 173, 680 $1, 067, 600PARENTO INC. CONSOLIDATED INCOME STATEMENT For the year ended December 31, Year 4 Sales $ 963, 000 Cost of sales $ 529, 650 Selling expense 144, 450 Administrative expense 174, 000 Interest expense 45, 000 Income tax 46, 600 939, 700 Net income $ 23, 300 Attributable to: Parento's shareholders $ 15, 500 Non-controlling interest 7, 800 Parento Inc. purchased its 80% interest in Santana Corp. on January 1, Year 2, for $130,000 when Santana had net assets of $90,000. The acquisition differential was allocated $40,000 to databases (10-year life), with the balance allocated to equipment (20-year life). Parento issued $65,000 in bonds on December 31, Year 4. Santana reported a net income of $43,000 for Year 4 and paid dividends of $10,000. Selling and administrative expense includes the following: Depreciation of buildings and equipment $ 44, 000 Database amortization 4, 000 Loss on land sale 7, 000 Parento reported a Year 4 equity method income of $15,500 and paid dividends of $17,000.Investing cash ow: Proceeds from sale of land _' Purchase of buildings and equipment _' Net cash used in investing activities