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Bolero Company holds 80 percent of the common stock of Rivera, Inc., and 30 percent of this subsidiary's convertible bonds. The following consolidated financial statements are for 2020 and 2021 (credit balances indicated by parentheses): Bolero Company and Consolidated Subsidiary Rivera 2020 2021 Revenues $ (920,000) $(1,050,000) Cost of goods sold 614,000 654,000 Depreciation and amortization 104,000 128,000 Gain on sale of building (34,000) Interest expense 44,000 44,000 Consolidated net income (158,000) (258,000) to noncontrolling interest 23,000 25,000 to parent company $ (135,000) $ (233,000) Retained earnings, 1/1 $ (314,000) $ (385,000) Net income (135,000) (233,000) Dividends declared 64,000 114,000 Retained earnings, 12/31 $ (385, 000) $ (504,000) Cash $ 94,000 $ 188,000 Accounts receivable 178,000 154,000 Inventory 214,000 368,000 Buildings and equipment (net) 654,000 722,000 Databases 178,000 159,000 Total assets $ 1,318,000 $ 1,591,000 Accounts payable $ (156,000) $ (118,000) Bonds payable (414,000) (528,000) Noncontrolling interest in Rivera (46,000) (65,000) Common stock (126,000) (144,000) 110 ann 1 Luu TV Accounts receivable Inventory Buildings and equipment (net) Databases Total assets Accounts payable Bonds payable Noncontrolling interest in Rivera Common stock Additional paid-in capital Retained earnings Total liabilities and equities 178,000 214,000 654,000 178,000 $ 1,318,000 $ (156,000) (414,000) (46,000) (126,000) (191,000) (385,000) $(1,318,000) UUVU 154,000 368,000 722,000 159,000 $ 1,591,000 $ (118,000) (528,000) (65,000) (144,000) (232,000) (504,000) $(1,591,600) Additional Information for 2021 The parent issued bonds during the year for cash. Amortization of databases amounts to $19.000 per year. The parent sold a building with a cost of $88,000 but a $44,000 book value for cash on May 11. The subsidiary purchased equipment on July 23 for $221,000 in cash. Late in November, the parent issued stock for cash. . During the year, the subsidiary paid dividends of $30,000. Both parent and subsidiary pay dividends in the same year as declared. Prepare a consolidated statement of cash flows for this business combination for the year ending December 31, 2021. Use the indirect method to compute cash flow from operating activities. (Negative amounts and amounts to be deducted should be indicated by a minus sign.) BOLERO COMPANY AND CONSOLIDATED SUBSIDIARY RIVERA Consolidated Statement of Cash Flows Year Ending December 31, 2021 Cash from operating activities: Adjustment from accrual to cash: $ 0 Net cash flow from operating activities Cash flows from investing activities: 0 Net cash flow from investing activities Cash flows from financing activities: Net cash flow from financing activities 0 0 Cash, January 1, 2021 Cash, December 31, 2021 $ 0