R Company holds a 70 percent interest in the common stock of M Company and 30% of the subsidiary's bonds The following consolidated financial statements are for 2020 and 2021: 2020 -850000 600000 70000 0 Revenues Cost of Goods Sold Depreciation and Amortization Loss on Sale of Building Interest Expense Consolidated Net Income to non-controlling interest to parent company 2021 -980000 640000 90000 50000 40000 - 160000 10000 -150000 40000 -140000 9000 -131000 -491000 Retained Earnings 1/1 Net Income (from above) Dividends Paid Retained Earnings 12/31 -410000 -131000 50000 -150000 119000 -522000 -491000 Balance Sheet Cash Accounts Receivable Inventory Buildings and Equipment Databases 80000 150000 225000 640000 150000 140000 140000 320000 690000 145000 Total Assets 1245000 1435000 Accounts Payable Bonds Payable Non-controlling Interest Common Stock Additional Paid-in-Capital Retained Earnings Total Liabilities and Equities -120000 -140000 -325000 -400000 -32000 -39000 -100000 -130000 -177000 -204000 -491000 -522000 -1245000 -1435000 Additional Information: 1. The parent issued bonds during the year for cash. 2. Amortization of Databases amounted to $5,000 for the year. 3. The parent sold a building with a cost of $60,000 and a book value of $60000 for cash. 4. The subsidiary purchased equipment for cash on July 23. 5. Late in November, the parent issued stock for cash. 6. During the year, the subsidiary paid dividends of $10000 cash Required: Prepare R's statement of cash flows for 2021