the comparative consolidated statement of financial position at december 31 year 2 and the consolidated income statement for year 2 of/

Additional Information
On December 31, Year 1, Parent owned 100% of Sub. On this date, the share holders equity of Sub amounted to $1,120,000, and the parent unamortized acquisition differential of $565,000 was allocated entirely to the goodwill of Sub.
On January 1, Year 2, Parent sold 30% of its shares of Sub for $629,000 cash and recorded an increase to retained earnings of $123,500 on the transaction. Parent uses the equity method to account for its investment.
Parent paid $104,000 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.