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Pear Corporation acquired 75 percent ownership of Sugar Company on January 1, 20X1, at underlying book value

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Pear Corporation acquired 75 percent ownership of Sugar Company on January 1, 20X1, at underlying book value. At that date, the fair value of the noncontrolling interest was equal to 25 percent of the book value of Sugar Company. Consolidated balance sheets at January 1, 20X3, and December 31, 20X3, are as follows: 
Item Jan. 1, 20X3 Dec. 31, 20X3 
Assets 
Cash $ 84,500 $ 116,500
 Accounts Receivable 86,000 101,000 
Inventory 115,000 123,000 
Land 45,000 55,000 
Buildings & Equipment 530,000 565,000 
Less: Accumulated Depreciation (180,500) (217,000) 
Patents 8,000 7,000 
Total Assets $ 688,000 $ 750,500 
Liabilities and Owners' Equity Accounts Payable $ 53,000 $ 58,000 
Wages Payable 18,000 12,000 
Notes Payable 246,000 261,000 
Common Stock ($10 par value) 137,000 137,000 
Retained Earnings 209,000 253,500 
Noncontrolling Interest 25,000 29,000 
Total Liabilities and Owners' Equity $ 688,000 $ 750,500 

The consolidated income statement for 20X3 contained the following amounts: 
Sales $ 476,500 
Cost of Goods Sold $246,000 
Wage Expense 51,000 
Depreciation Expense 36,500 
Interest Expense 14,000 
Amortization Expense 1,000 
Other Expenses 42,000 (390,500) 
Consolidated Net Income $ 86,000 
Income to Noncontrolling Interest (9,500) 
Income to Controlling Interest $ 76,500 

Pear and Sugar paid dividends of $32,000 and $22,000, respectively, in 20X3. 

Prepare a consolidated  statement of cash flow for 20X3.