$ The following comparative consolidated accounts balances apply to Piedra Company and its subsidiary Sotano Company (80% control): 12/31/19 12/31/20 Cash $ 275,000 300,800 Trading Securities Portfolio (at market) 160,000 120,000 Accts Rec 350,000 379,600 Inventories 316,000 268,000 Land 95,000 180,000 PPE 500,000 520,000 Accumulated Depreciation 135,000 152,000 Goodwill 60,000 60,000 Current Liabilities 190,000 154,500 Long-Term Notes Payable 450,000 390,000 NCI 161,000 188,780 Paid-in Capital (C/S + APIC) 660,000 670,000 Retained Earnings 195,000 288.120 Treasury Stock 35,000 15.000 The following is additional information for 2020: a) No trading securities sold nor were any investments added to the portfolio. b) Land acquired by issuing a $40,000 note and giving cash for the balance. c) Equipment (cost $50.000; accumulated depreciation $40,000) was sold for $3,000 d) Dividends declared and paid Piedra 50,000; Sotano $40,000. e) Consolidated net income amounted to $178,900. Required: Prepare the consolidated statement of cash flows for the year ended December 31, 2020, for Piedra and its subsidiary