The following information has been taken from the consolidation worksheet of peak and its 90 percent-owned subsidiary, valley:
Peak reports a $12,000 gain on the sale of a building. The building had a book value of $32,000 but was sold for $44,000 cash.
Intercompany inventory transfers of $129,000 occurred during the current period
Valley paid a $30,000 dividend during the year with $27,000 of this amount going to peak
Amortization of an intangible asset recognized by peak's purchase was $16,000 for the current period
Consolidated accounts payable decreased by $11,000 during the year
Indicate how to reflect each of these events on a consolidated statement of cash flows.