The comparative consolidated statement of financial position at December 31, Year 2, and the consolidated income statement for Year 2, of Parent Ltd. and its 70\%-owned subsidiary, Sub, are shown below. Additional Information - On December 31 , Year 1, Parent owned 100% of Sub. On this date, the shareholders' equity of Sub amounted to $1,131,000, and the parent's undepleted acquisition differential of $598,000 was allocated entirely to the goodwill of Sub. - On January 1, Year 2, Parent sold 30% of its shares of Sub for $640,000 cash and recorded an increase to retained earnings of $121,300 on the transaction. Parent uses the equity method to account for its investment. - Parent paid $107,300 in dividends during Year 2. Required: Prepare, in good form, a consolidated cash flow statement for Year 2 in accordance with the requirements of IAS 7. (Amounts to be deducted and negative net cash amount should be indicated with minus sign.)