Consider the following data:

Required 

Use the above data to prepare the operating cash flow section of a consolidated statement of cash flows, using the indirect method.

Consolidated net income.... Consolidated depreciation expense Amortization of asset and liability revaluations: Previously unrecognized identifiable intangibles. Premium on long-term debt..... (Net income - Dividends) reported by a 40-percent-owned equity investment. Decrease in noncash current operating assets. Decrease in current operating liabilities... $20,000,000 3,000,000 1,400,000 (80,000) 1,700,000 2,800,000 2,100,000