On January 1, 2011, Beilich Enterprises bought 20% of the outstanding common stock of Wolfe Construction Company for $600 million cash. Wolfe's net income for the year ended December 31, 2011, was $300 million. During 2011, Wolfe declared and paid cash dividends of $60 million. Beilich recorded the investment as follows:
What would be the pretax amounts related to the investment that Beilich would report in its statement of cash flows for the year ended December 31, 2011?