The accountant for Consolidated Enterprises Inc. has just finished preparing a consolidated balance sheet, Income statement, and statement of changes in retained earnings for 20X3. The accountant has asked for assistance in preparing a statement of cash flows for the consolidated entity. Consolidated Enterprises holds 80 percent of the stock of Separate Way Manufacturing. The following Items are proposed for inclusion in the consolidated cash flow statement: Decrease in accounts receivable Increase in accounts payable $ 18,000 8,000 Increase in inventory 21,000 Increase in bonds payable 146,000 Equipment purchased 394,000 Common stock repurchased 34,000 Depreciation reported for current period 57,000 Gain recorded on sale of equipment 9,000 Book value of equipment sold 31,000 Goodwill impairment loss Sales Cost of goods sold, 2,000 800,000 354,000 Dividends paid by parent 55,000 Dividends paid by subsidiary 30,000 Consolidated net income for the year 410,000 Income assigned to the noncontrolling interest 10,000