Comparative consolidated financial statements for Pop Corporation and its subsidiary, Son Corporation, at and for the years ended December 31, 2017 and 2016 follow (in thousands).

REQUIRED:
Prepare a consolidated statement of cash flows for the year ended December 31, 2017. The changes in equipment are due to a $100,000 equipment acquisition for cash, current depreciation, and the sale of one-ninth of the fair value/book value differential allocated to equipment ($10,000) and related accumulated depreciation ($2,000). This reduction in the unamortized fair value/book value differential results from selling a 10 percent interest in Son for $72,700 and thereby reducing its interest from 90 percent to 80 percent. Son's net income and dividends for 2017 were $110,000 and $50,000, respectively. Dividends were declared and paid on December 31. Use the indirect method.

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Pop Corporation and Subsidiary Comparative Consolidated Financial Statements At and For the Years Ended December 31,2017 and 2016 Year's Change 2017-2016 Year 201'7 ear 2016 Income Statement Sales Gain on 10% interest Cost of sales Depreciation expense Other expenses Noncontrolling interest share $3,050.0 $2,850.0 $200.0 (1,750.7) (528.0) (455.0) (1,690.0) (508.0) (392.0) (10.0) S250.0 20.0 63.0 50.0 $50.0 Net income 300.0 Retained Earnings Statement Retained earnings-beginning 950.0 $1,000.0 300.0 (200.0) $1,100.0 250.0 (200.0) $1,000.0 50.0 Net income Dividends Retained earnings-ending 100.0 Balance Sheet Cash Accounts receivable-net Inventories Prepaid expenses Equipment Accumulated depreciation Land and buildings Accumulated depreciation S 46.5 87.5 377.5 68.0 2,970.0 (1,542.0) 960.0 (300.0) $2,667.5 90.0 247.5 88.0 2,880.0 (1,044.0) 960.0 130.0 90.0 498.0 (272.0)(332.5) $(203.5) (300.0) 100.0 $(332.5) 28.0 Total assets Accounts payable Dividends payable Long-term notes payable Capital stock, $10 par Retained earnings Noncontrolling interest S 140.0 52.5 245.0 1,000.0 1,100.0 130.0 $2,667.5 $3,000.0 S 343.5 52.5 545.0 1,000.0 1,000.0 59.0 $3,000.0 Total equities