The following comparative consolidated trial balances apply to Sherwood's Enterprises Inc. and its subsidiary Wilson Inc. (80% control): 6/30/2019 6/30/2020 Cash $247,500 $270,720 Trading Securities Portfolio (at market) $144,000 $108,000 Accts Rec $315,000 $341,640 Inventories $284,400 $241,200 Land $85,500 $162,000 PPE $450,000 $468,000 Accumulated Depreciation -$121,500 -$136,800 Goodwill $54,000 $54,000 Current Liabilities -$171,000 -$139,050 Long-Term Notes Payable -$405,000 -$351,000 NCI -$144,900 -$169,902 Paid-in Capital (Common Stock + APIC) -$594,000 -$603,000 Retained Earnings -$175,500 -$259,308 Treasury Stock $31,500 $13,500 $0 $0 The following is additional information for 2020: No trading securities were sold nor were any investments added to the portfolio. Land was acquired by issuing a $36,000 note and giving cash for the balance. Equipment (cost $45,000; accumulated depreciation $36,000) was sold for $2,700 Dividends declared and paid: Sherwood's Associates 45,000; Wilson Inc. $36,000. Consolidated net income amounted to $161,010. Treasury stock was reissued at premium. Required: Complete the consolidated statement of cash flows for the year ended November 30, 2018, for Sherwood's Associates and its subsidiary