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. Plant and equipment Accumulated depreciation Goodwill Inventory Accounts receivable Cash Year 1 $5,300,000 (2,040,000) 571,000 492,000 712,000 337,000 $5,372,000 $800,000 522,000 Ordinary shares Retained earnings Non-controlling interest Long-term liabilities Current liabilities Year 2 $5,550,000 (2,475,000) 536,000 996,300 606,000 840,000 $6,053,300 $800,000 1,034,800 517,600 3,102,000 598,900 $6,053,300 $8,520,000 8, 021,400 (504,300) 435,000 35,000 7,987,100 $ 532,900 2,770,000 1,280,000 $5,372,000 Revenues Cost of purchases and other expenses Change in inventory Depreciation Goodwill impairment loss Profit Attributable to Shareholders of Parent Non-controlling interest $ 494,300 38,600 Additional Information . On December 31, Year 1, Parent owned 100% of Sub. On this date, the shareholders' equity of Sub amounted to $1,122,000, and the parent's undepleted acquisition differential of $571,000 was allocated entirely to the goodwill of Sub. . On January 1, Year 2, Parent sold 30% of its shares of Sub for $631,000 cash and recorded an increase to retained earnings of $123,100 on the transaction. Parent uses the equity method to account for its investment. Parent paid $104,600 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. (Negative amounts should be indicated by a minus sign.) Parent Ltd. Consolidated Cash Flow Statement For the Year Ended December 31, Year 2 Operating cash flow: Add (deduct) Investing cash flow: Financing cash flow: Net increase/ decrease) in cash Cash - January 1 Cash - December 31